CFTOS 


LUATION,  TAXATION  AND  EXEMPTIONS 


IN  THE 


COMMONWEALTH  OF  PENNSYLVANIA, 


P'?  • , 


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, ‘ ° ‘331 


A REPORT  TO  THE 


Pennsylvania  Tax  Conference 


BY  THE 


Commission  on  Valuation  and  Taxation 


JOS.  D.  WEEKS , Chairman. 


PRESENTED  AT  THE  MEETING  HELD  AT  HARRISBURG,  I'A., 
October  13th,  1892. 


LETTER  OF  TRANSMITTAL 


To  the  Pennsylvania  Tax  Conference: 

We  submit  herewith  the  Report  on  Valuation,  Taxation  and  Exemption  with  the  preparation  of  which  we 
were  charged. 

The  work  has  been  prosecuted  under  constant  disadvantages.  The  first  difficulty  was  the  absence  of  data 
upon  which  to  found  a report  and  the  imperfection  and  unreliability  of  much  of  the  available  material.  It  soon 
became  evident,  therefore,  that  we  must  institute  a system  of  original  investigation.  This  resulted  in  delay  in 
securing  and  training  assistants.  Our  circulars  letters  and  personal  interviews  developed  at  first  a decided  disin- 
clination on  the  part  of  those  from  whom  we  asked  information,  to  impart  it.  With  a unanimity  equalled  only  by  that 
of  the  guests  invited  to  the  feast  “ they  all  with  one  accord  began  to  make  excuse.”  Ahy  investigation  that  nearly 
or  remotely  involves  taxation  is  looked  upon  with  suspicion.  These  difficulties  were  gradually  overcome  and,  should 
it  be  deemed  best  to  continue  the  investigation,  it  will  proceed  with  greater  rapidity.  New  sources  of  information 
will  be  available  in  the  near  future ; assistants  have  been  trained,  and  those  interested  in  the  subject  have 
been  instructed  as  to  our  objects  and  are  now  ready  to  give  information  and  assistance 

It  has  been  impossible  to  secure  a complete  statement  of  assessments  and  taxes  for  1892,  and  most  of  the 
figures,  apart  from  valuation  and  ex*  mption,  as  given  in  Tables  I.  to  V.,  are  for  1891.  The  assessments  in  many 
counties,  owing  to  appeals  from  the  action  of  the  County  Commissioners,  are  not  yet  complete,  and  the  reports 
required  are  not  yet  filed  in  the  office  of  the  Secretary  of  Internal  Affairs.  We  have,  however  the  total  assess- 
ment of  real  estate  and  actual  value  of  the  same  and  of  certain  classes  of  personal  property  for  1892.  All  taxes 
are  for  1891,  which  are  on  the  basis  of  the  triennial  assessment  of  1889  as  amended  in  1891. 

It  is  not  to  be  understood  that  in  giving  valuations  of  certain  classes  of  personal  property  that  the  Com- 
mission recommends  the  taxation  of  this  property.  As  a Commission  we  have  no  views  on  the  question.  We 
are  only  carrying  out  the  instructions  of  the  Conference  to  secure  said  valuation. 

Your  Committee  had  relied  greatly  on  the  Census  reports,  which  it  was  hoped  would  be  published  before 
this  meeting,  but  in  this  respect  it  has  been  disappointed.  Outside  of  the  value  of  mining  property  and  the 
reports  on  population,  number  of  families  and  dwellings,  but  little  assistance  has  been  derived  from  the  publica- 
tions of  the  Eleventh  Census. 

This  Commission  expresses  the  hope  that  the  movement,  to  establish  a permanent  statistical  bureau  will 
prove  successful.  As  is  well  known,  this  is  a measure  that  our  late  Chairman,  Col.  Trice,  desired  most  earnestly 
to  see  passed  at  the  coming  session  of  the  Legislature.  The  work  of  your  committee  has  made  manifest  the 
necessity  of  such  a bureau.  The  movement  to  establish  it  has  received  the  sanction  of  the  Convention  of  County 
Commissioners  and  the  Chairman  of  its  Executive  Committee,  Gen.  Niles,  who  is  also  a member  of  this  Conference, 
has  been  instructed  to  draft  a bill  to  present  to  the  next  Legislature,  providing  for  its  formation. 

To  Dr.  F.  C.  Howe,  the  chief  assistant  in  field  and  office  work,  to  C.  V.  Young,  in  the  Chairman’s  office, 
and  to  Messrs.  A.  J.  Howe,  C.  C.  Laffer  and  C.  L.  Howe,  in  the  field,  great  credit  is  due  for  intelligent,  earnest 
and  successful  work. 

With  a full  acknowledgment  of  its  imperfections,  and  a realization  of  the  limits  to  an  investigation  of  such 
nature,  this  report  is  respectfully  submitted. 


Chairman. 


Commission  on  Valuation  and  Taxation  of  the  Pennsylvania  Tax  Conference 


Harrisburg , October  ij , i8q2. 


2 


33&.S. 

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764126 


Valuation,  Taxation  and  Exemption 


IN  THE 


Commonwealth  of  Pennsylvania. 


A REPORT  TO  THE 


Pennsylvania  Tax  Conference. 


SUBJECTS  OF  THE  INVESTIGATION,  DEFINITIONS  AND  SOURCES  OF 

INFORMATION. 

Briefly  stated,  the  duties  assigned  to  the  “ Commission  on  Taxation  and  Valuation,”  by  the  “ Pennsylvania 
Tax  Conference,”  were  to  ascertain  from  the  most  reliable  data  that  could  be  had, 

First.  The  actual  valuation  of  all  classes  of  property  of  the  Commonwealth. 

Second.  The  amounts  of  taxes  paid  by  each  class. 

Third.  The  amount  of  property  exempted  from  taxation  not  covered  by  the  exemptions  specified  in  the 
Constitution  of  1874. 

In  carrying  out  these  duties  we  have  had  in  mind  no  theory  or  method  of  taxation ; no  views  as  to  the 
relative  taxation  of  different  classes  of  property,  nor  have  we  stopped  to  inquire  upon  whom  the  incidence  of 
taxation  ultimately  falls,  nor  who  nor  what  ia  the  last  analysis  pays  the  taxes.  We  have  sought  actual  valuation 
of  all  property,  actual  taxes  paid,  and  from  whom  the  power  levying  the  tax  received  the  same,  either  directly 
or  through  irs  official  agents,  and  what  property  is  actually,  either  by  law  or  by  failure  to  provide  by  law  for  its 
taxation,  exempted  from  taxation. 

Actual  value  we  understand  to  mean,  at  least  so  far  as  relates  to  this  investigation,  not  what  property 
would  bring  at  a forced  sale,  but  what  it  would  sell  for  if  it  were  for  sale,  and  if  there  were  a buyer  for  it. 

Taxes  are  not.  only  the  amounts  collected  by  the  several  powers  having  the  right  to  levy  taxes,  usually  by  a 
percentage  or  millage  on  the  value  of  the  property  taxed,  or  on  income  or  receipts,  but  also  include  payments  for 
rights  and  privileges,  such  as  licenses,  bonuses  on  charters  and  payments  for  services  performed,  such  as  the  fees 
of  public  officers.  Strictly  speaking,  taxes  do  not  include  revenue  from  interest,  sales  of  land  and  other  property, 
refunding  of  the  direct  tax,  appropriation  by  the  National  Government,  etc. 

Exetnpt  Property  includes  all  property  of  whatever  character  that  does  not  bear  taxation.  It  may  be 
exempt  as  to  certain  taxes  and  not  as  to  others,  or  it  may  be  exempt  from  all  taxes. 

These  definitions  are  not  given  as  accurately  scientific,  but  as  the  meanings  assigned  to  these  words  in 
this  investigation. 

The  sources  from  which  the  information  embodied  in  this  report  has  been  derived  are  three. 

First.  From  the  officers  and  the  publications  of  the  several  Departments  at  Harrisburg,  especially  those  of 
Internal  Affairs,  Agriculture  and  Public  Instruction,  and  of  the  Auditor  General’s  and  Treasurer  s offices. 

Second.  The  publications  of  the  Departments  at  Washington,  especially  those  of  the  Department  of 
Agriculture,  the  Census  office  and  the  office  of  the  Comptroller  of  the  Currency. 

Third.  Special  investigations  either  by  letter  or  circular  or  through  special  agents  detailed  to  visit  the 
severa*  counties.  This  has  been  the  most  valuable  source  of  the  three. 

It  should  be  distinctly  understood  that  this  report  is  submitted  with  a full  knowledge  of  the  imperfections 
which  are  inseparable  from  such  a paper.  It  is  given  as  the  best  report  that,  in  view  of  all  the  difficulties,  could 
be  secured.  Limited  as  we  were  as  to  time  and  expense,  an  exact  census  was  impossible.  Hence  its  statements, 
whtre  positive  data  does  i.ot  exist,  are  based  upon  a consensus  of  the  most  reliable  opinions  available  Iis  state- 
menis  are,  in  these  cases,  largely  estimates  as  are  most  statistics  of  this  character.  Assessments,  for  example, 
which  are  the  basis  of  taxation,  are  always  estimates.  All  that  can  be  asked  is  that  the  estimates  shall  be  made  by 
those  most  competent  to  give  an  opinion,  and  this  has  been  our  aim.  We  have  used  official  reports  for  our  statis- 
tics when  they  were  available,  but  where  those  could  not  be  had,  and  in  some  cases  where  they  could  be  secured, 


4 


we  have  sent  thoroughly  instructed  special  agents  into  each  county  town  to  secure  from  those  best  qualified  to  give 
the  same  the  statements  which  form  the  bulk  of  the  report. 

Upwatds  of  25,000  circulars  have  been  sent  to  corporations,  county  officials  and  interested  parties  soliciting 
information  relative  to  the  investigation.  The  mailing,  recording  and  arianging  of  this  information  employed  at 
times  from  ten  to  twelve  persons  in  the  office,  while  for  three  weeks  four  agents  were  engaged  in  the  field 
work  securing  local  valuations  from  the  County  Commissioners. 

It  is  impossible  in  an  investigation  so  broad  as  this  that  there  shall  not  be  duplications  of  amounts  that  will 
increase  totals.  The  utmost  care  has  been  taken  to  avoid  this,  however,  and  it  is  believed  that  amounts  omitted 
will  more  than  compensate  for  any  duplications. 

There  has  been  no  thorough  study  of  the  tables  in  detail  to  ascertain  what  they  might  show.  It  is  believed, 
however,  that  they  furnish  information  that  will  be  of  the  utmost  value  to  all  students  of  Government  Revenue, 
both  legislators  and  scientific  investigators. 

The  thanks  of  the  Committee  are  due  to  all  who  have  aided  in  this  work,  especially  to  the  heads  of  the 
Departments  at  Harrisburg,  and  to  the  County  Commissioners  of  the  several  counties  and  their  clerks.  Without  a 
single  exception  these  gentlemen  have  recognized  the  importance  of  the  work  your  Commission  has  undertaken, 
and  have  at  no  little  labor  and  sacrifice  of  time  given  us,  so  far  as  they  had  it,  the  information  sought,  and  have 
when  information  was  lacking,  freely  expressed  their  best  judgment  on  the  questions  asked. 


SUMMARY. 

The  total  value  of  all  property  in  the  State  of  Pennsylvania,  real,  personal  and  mixed,  as  shown  subse- 
quently in  this  report,  is  $9,692,125,553. 

The  total  taxes  paid,  including  State,  County  and  all  local  taxes  are  $49,383,906. 

The  total  value  of  all  property  actually  exempt  from  taxation  by  legislative  enactment,  is  $300,479,621 
This  does  not  include  the  value  of  any  property  exempted  indirectly  through  a failure  of  the  legislature  to  provide 
for  its  taxation. 

The  method  by  which  these  totals  have  been  reached,  as  well  as  a full  discussion  of  the  details  making 
up  the  same  are  given  subsequently. 


PART  I. 

VALUATION. 

The  Constitution  of  the  State  of  Pennsylvania  contemplates  that  all  property  in  the  State,  except  that  tor  pub 
lie  use  and  that  of  certain  educational,  religious  and  benevolent  institutions,  shall  be  taxed,  and  the  laws  so  far  as 
they  provide  for  taxation,  declare  that  it  shall  be  assessed  at  its  full  actual  value  and  returned  for  taxation  at  the 
sum  so  assessed.  It  would  seem,  therefore,  that  under  such  a condition  of  affairs,  all  one  had  t j do  in  order  to 
ascertain  the  valuation  of  the  Commonwealth,  if  the  books  of  the  assessing  powers  were  properly  kept,  was  to 
turn  to  these  and  the  information  sought  would  be  found. 

Unfortunately  this  is  not  the  case.  Not  only  is  there  a very  large  amount  of  property  that  is  not  taxed  at 
all  by  reason  of  the  failure  to  pass  laws  providing  for  its  taxation,  but  in  so  me  cases,  m jre  frequently  in  the  past 
than  at  the  present,  the  intent  of  the  law  providing  for  a valuation  of  that  property  which  is  taxed  is  evaded,  in 
some  cases  under  the  positive  directions  of  certain  County  Commissioners  with  whom  assessments  rest,  in  others, 
through  the  under  valuation  of  property  by  assessors,  and  in  still  others  by  the  frauds  of  property  owners. 

It  thus  becomes  necessary  when  we  would  learn  the  value  of  all  property  in  the  State,  not  only  to 
ascertain  assessed  values,  but  to  check  and  correct  these,  and  in  addition  to  learn  the  value  of  the  vast  amount  of 
property  that  is  not  assessed  at  all,  as  well  as  of  the  wholly  or  partially  hidden  value;  that  fraudulently  escape 
taxation. 


5 


Under  the  laws  of  Pennsylvania  the  County  Commissioners  of  the  several  counties  are  required  to  make 
returns  of  assessments,  exemptions  and  taxes  each  year  to  the  Secretary  of  Internal  Affairs.  Notwithstanding 
the  most  earnest  and  persistent  efforts  on  the  part  of  this  officer  to  secure  these  returns,  the  report  for  1891,  the 
last  published,  went  to  press  with  returns  for  eight  counties  entirely  missing  from  the  tax  reports,  including 
Berks,  Carbon,  Luzerne,  McKean,  Mifflin,  Schuylkill,  Snyder  and  Tioga.  Only  partial  returns  were  received 
from  some  other  counties,  and  from  the  apparently  complete  returns  received  from  certain  counties,  taxes  or 
assessments  of  certain  local  bodies  were  wanting. 

At  the  present  time  returns  of  taxation  for  1892  are  wanting  at  the  office  of  the  Secretary  of  Internal 
Affairs  from  something  more  than  twenty  counties,  fully  one -third  of  the  entire  State.  From  this  it  will  be  seen 
that  no  use  can  be  made  of  the  returns  for  1892,  and  that  in  using  those  for  1891,  we  must  estimate  for  the  miss- 
ing counties,  and  for  the  missing  information. 

The  tabular  statements  given  in  the  Report  of  the  Department  of  Internal  Affairs  for  1891,  as  to  assess- 
ments, exemptions  and  taxes,  are  by  counties  with  details  as  to  each  assessment  district.  In  the  case  of  but  two 
or  three  counties  have  these  been  separated  by  totals  into  townships,  boroughs  and  cities.  This  has  been  done 
by  the  committee  The  results  are  exceedingly  interesting. 

But  the  chief  dependence  for  valuation  has  been  on  the  returns  secured  by  special  agents,  who  have  been 
seDt  to  each  county,  and  who  have  gathered  from  the  offices  of  the  County  Commissioners  that  vast  mass  of  informa- 
tion given  in  Tables  I.  to  V.,  which,  it  is  believed,  furnish  the  most  complete  and  reliable  body  of  statistics  as  to 
actual  valuation  of  certain  classes  of  property  in  the  Commonwealth  that  has  ever  been  collected  and  compiled. 

The  value  of  the  various  returns  will  be  discussed  in  detail  elsewhere.  Here  it  may  be  said  that,  while  in 
many  cases  they  are  estimates,  they  are  made  by  those  who  should  know  the  counties  thoroughly,  and,  while  there 
may  be  errors  in  counties,  on  the  whole  these  errors  will  balance,  and  the  to'al  results  may  be  assumed  to  be 
approximately  correct.  It  is  exceedingly  interesting  to  note  how  nearly  total  results  obtain  ?d  from  distinct  sources 
agree. 


TOTAL  VALUATION  OF  ALL  PROPERTY  IN  PENNSYLVANIA. 

For  certain  classes  of  property  in  Pennsylvania  we  have  secured,  as  is  shown  subsequently,  two  distinct 
valuations;  thit  based  on  the  insurance  carried  in  the  State  and  that  based  on  the  reports  of  our  special  agents  who 
secured  the  estimates  at  the  several  county  seats.  The  former  is  somewhat  larger  than  the  latter,  and  the  total 
valuation  of  all  property  will  vary  as  one  or  the  other  of  these  estimates  is  accepted  as  the  basis. 

The  total  valuation  of  all  property  in  the  State,  accepting  the  insurance  report  as  the  basis  of  value  of  in- 
su  able  property  and  the  several  sources  indicated  hereafter  as  the  basis  of  the  value  of  all  other  property,  is 
$9,392,125,555.  Substituting  for  the  insurance  value  the  values  as  obtained  by  our  special  agents,  and  allowing 
the  other  values  to  remain  the  same  in  both  estimates,  the  total  value  is  $7,586,921,866. 

These  estimates  in  detail  are  as  below  : 


ESTIMATE  A. 


I.  TOTAL  VALUATION  OF  ALL  PROPERTY  IN  THE  STATE  OF  PENNSYLVANIA,  VALUE  OF 
INSURABLE  PROPERTY  BEING  GIVEN  ON  BASIS  OF  INSURANCE  CARRIED. 


Total  Value  Insurable  Property 

Land — 

Agricultural 

Mining 

Manufacturing 

Other 

Exempt  (one-half  total  value  exempt  property), 

Live  Stock 

Moneyed  Capital 

Corporation  Property  not  Included  Above..., 


$ 5,000,000,000 

$ 725,485,439 

256,705,231 
129,895,624 
813,691,160 

150,239,511  2,076,016,965 

116,108,588 
1,250,000,000 
1,250,000,000 


Total 


.$  9,692,125,553 


6 


ESTIMATE  B. 


II.  TOTAL  VALUE  OF  ALL  PROPERTY  IN  THE  STATE  OF  PENNSYLVANIA  AS  COLLECTED  AND 

ESTIMATED. 


*Real  Estate — 

Agricultural  ... 

■(•Mining  

Manufacturing 

All  other  

Exempt 

Total  Real  Estate 

Personal  Property — 

Agricultural  Implements 

Furniture 

Live  Stock 

Merchandise  in  Stores 

Vehicles 

Manufactured  goods  and  raw  material 

Hay,  grain  and  other  farm  products  on  hand  at  farms. 

Moneyed  capital 

Corporate  Property  not  included  above 

Total  of  all 


Land. 


Buildings. 


$725,485,439  $245,494,072 

256,705,231  107,053,550 

129,895,621  377,964,038 

813,691,160  1,078,539,675 


Total. 

$970,979,511 

383,758,781 

507,859,662 

1,892,230,835 

300,479,021 


$4,055,307,810 

57,167,016 

450,000,000 

116,108,588 

278,664,057 

10,333,303 

76,906,042 

42,425,050 

1,250,000,000 

1,250,000,000 

$7,586)921,866 


The  difference  in  total  value  as  shown  in  these  two  reports  is  $2,105,203,687.  This  entire  difference  is 
found  in  what,  in  the  first  table,  is  termed  insurable  property  as  the  other  items,  viz.,  land,  live  stock,  moneyed 
capital,  and  corporate  property  are  the  same  in  both  tables.  This  would  make  the  total  value  of  all  insurable 
property  in  the  Stale  less  than  $3,000,000  000  which,  in  view  of  the  fact  that  there  was  actually  $2,000,000,000 
of  insurance  carried  on  property  in  Pennsylvania,  is  manifestly  absurd,  as  it  would  indicate  that  all  of  the  insurable 
property  of  Pennsylvania,  including  that  insured  as  well  as  that  on  which  no  insurance  was  carried,  was  insured 
for  two-thirds  of  its  value,  when  no  good  judge  whose  opinion  we  have  secured  has  estimated  the  percentage  of 
insurance  at  risk  to  total  value  of  all  insurable  property  in  the  State  at  over  40  per  cent,  and  some  as  low  as  30 
per  cent. 

We  are  of  the  opinion,  that  the  total  of  the  table  based  on  insurable  value,  i.  e.  $9,692,125,553,  is  nearer 
correct  than  the  other. 

It  is  evident  that  a great  deal  of  what  we  have  termed  insurable  property,  viz.:  buildings,  furniture,  mer- 
chandise, contents  of  buildings,  etc.,  has  been  over-looked  or  under- estimated  in  the  reports  from  County  Com- 
missioners. It  is  also  evident  that  the  basis  of  valuation  of  property  for  insurance  and  taxation  are  entirely  different. 


ASSESSED  AND  ACTUAL  VALUATION  OF  REAL  ESTATE  IN  THE  SEVERAL 

COUNTIES  OF  PENNSYLVANIA. 

The  assessed  and  actual  valuation  of  all  the  real  estate  in  the  several  counties  of  Pennsylvania  for  1892  as 
ecured  by  our  special  agents  from  the  offices  of  the  county  commissioners  is  given  in  detail  in  the  following  table. 
This  table  shows  the  actual  assessed  valuation  so  far  as  the  same  could  be  secured,  which  was  in  nearly  every  case. 
In  a few  counties  the  final  assessment  or  revision  is  not  yet  complete.  In  such  cases  the  commissioners  have  given 
the  original  assessment  figures.  The  final  revision,  and  especially  the  results  of  the  appeals  to  court  from  the 
assessments  of  the  county  commissioners,  may  make  some  changes  in  the  assessed  valuation  of  one  or  two 
counties,  but  can  make  no  material  difference  in  the  total  assessed  value,  and  still  less  in  the  total  actual  valuation. 

The  figures  of  actual  valuation  represent  in  every  case  the  judgment  of  one  or  more  of  the  commissioners 
of  the  several  counties  or  of  the  commissioner’s  clerk,  usually  the  latter. 

By  actual  valuation,  as  was  stated  in  the  blank  upon  which  the  reports  were  made,  is  meant  “ not  what  the 


♦See  Table  III  fSee  discussion  of  mining  values,  page  14. 

7 


property  would  bring  at  forced  sale  but  what  the  owners  would  sell  it  for  if  they  had  buyers  ” 

It  is  the  intention  to  include  in  the  term  “ real  estate  ” all  land,  including  agricultural,  mining,  mineral  gas 
oil,  coal  and  manufacturing  as  w 11  as  town  lots  with  all  of  their  improvements,  buildings,  machinery,  etc.  includ- 
ing  everything  that  is  usually  included  under  the  term  real  estate. 

The  values  of  exempted  real  estate  and  of  the  real  estate  of  corporations  that  are  relieved  of  paying  local 
taxes  are  not  included  in  this  table.  r s 1 


TABLE 


ASSESSED  AND  ACTUAL  VALUATION  OF  BEAL  ESTATE  IN  THE  SEVERAL  COUNTIES  OF  PENN. 

SYL  VANIA. 

(As  obtained  from  the  offices  of  the  County  Commissioners.) 


ASSESSED  VALUATION. 


COUNTIES. 


Township. 


Borough. 


City. 


Total. 


Township. 


1.  Adams 

2.  Allegheny 

3.  Armstrong 

4.  Beaver 

5.  Bedford 

6.  Berks  

7.  Blair 

8.  Bradford  

9.  Bucks 

10.  Butler 

11.  Cambria 

12.  Cameron.. 

13.  Carbou 

14.  Centre 

15.  Chester 

16.  Clarion  

17.  Clearfield 

18.  Clinton 

19.  Columbia 

20.  Crawford  

21.  Cumberland.. 

22.  Dauphin 

23.  Delaware  

24.  Elk 

25.  Erie 

26.  Fayette 

27.  Forest 

28.  Franklin 

29.  Fulton 

30.  Greene 

31.  Huntingdon.. 

32.  Indiana 

33.  Jefferson 

31.  Juniata.... 

35.  Laekawana... 

36.  Lancaster 

37.  Lawrence 

38.  Lebanon 

39.  Lehigh 

40.  Luzerne 

41.  Lycoming 

42.  McKean 

43.  Mercer 

44.  Mifflin 

45.  Monroe 

46.  Montgomery.. 

47.  Montour 

48.  Northampton 

49.  Nor,humberland.... 

50.  Perry 

51.  Philadelphia.. 

52.  Pike 

53.  Potter 

54.  Schuylkill  .... 

55.  Snyder 

56.  Somerset 

57.  Sullivan 

58.  Susquehanna 

59.  Tioga 

60.  Union 

61.  Venango 

62.  Warren 

63.  Wayne 

64.  Washington.. 

65.  Westmorland 

66.  Wyoming 

67.  York 


$ 9,267,488 
6o,435,2.f5 
5,977,066 
11,105,401 
7,494,485 
32,887,891 
10,014,356 
15.227,445 
28,060,071 
8,863,242 
8,  198,960 
730,456 

1.544.568 
8,143,472 

34,252,998 

6,337,510 

6,515,636 

3,850,888 

7,257,695 

11,959,913 

15,771,022 

16.607,634 

22,631,432 

2,417,010 

16,708,626 

24,245,390 

1,931,447 

14,180,297 

837,945 

12,502,491 

3,529,582 

6,372,270 

9,727,111 

4,193,222 

4,848,577 

63,530,214 

8,814,427 

22,233.053 

17,393,026 

9,749,698 

8,802,316 

3,782,319 

15,566,240 

2,623,345 

4,295,115 

48.138,025 

1,085,964 

11,448,082 

6.050.568 
6, \98, 716 

*18,557,690 
913,445 
2,335,683 

45,000,000 
4.^85,757 
7,089,195 
1,094,677 
3,204,062 
10,746,460 
3,025,722 
7,794,635 
2,503,146 
3,6  ;3, 276 
33,192,256 
22,640,374 
3,028,300 
25,866,710 


$ 1,683,274 
34,560,519 
2,032,498 
10,983,549 
857,048 

3,947,069 
4,026,351 
5,478,662 
7,279,047 
2,820,295 
3,514,661 
289,251 
2,031,739 
2,610,251 
14,038,  U4 

1.685,004 
2,093,357 
724,530 
3,151,254 
1,452,752 
5,685,675 
6,791,200 

9.660,168 
569,150 
2,612,937 
8,779.717 
120,097 

2,269,707 
40,480 
1,180,604 

1,581,275 
2,023,899 
4,062,468 
613,926 
4,035,246 
3,996,434 
1,018,666 

169.069 

3,890,857 
6,075,608 
2,497,131 
717,697 
5,184,467 
555,219 
1,804,901 
22,131,240 
8 '9,059 
20,083,363 
3,267,505 

1.368.578 
141,407,641 

95.602 
16  4,3 1 7 

15,000,600 
425,975 

1.167.579 
208,146' 
669,941 

3,300,150 

869,210 

830,198 

6,503,146 

1,105,343 

6,743,087 

9,641,585 

639,516 

13,658,354 


$ 0 
278,325,435 
0 
0 
0 

30,151,140 

12,884,654 

0 

0 

0 

9,769,799 

0 

0 

0 

0 

0 

0 

1,317,816 

0 

3,348,749 

0 

20,017,280 

9,246,531 

0 

16,881,259 

0 

0 

0 

0 

0 

0 

0 

0 

0 

16,617,545 

13,650,234 

4,628,159 

8,361,389 

10,841,939 

5,849,651 

8,344,076 

1,506,460 

0 

0 

0 

0 

0 

7,750,567 

0 

0 

1672,335,561 

0 

0 

0 

0 

0 

0 

0 

0 

0 

3,399,492 

0 

0 

979,235 

0 

0 

0 


$ 10,950,762 
378,321,219 

8.009.564 
22,088,950 

8,351,533 

66,986,100 

26,925,361 

20.706.107 
35,339,118 
11,683,537 
21,483,420 

1,019,707 

3,576,307 

10,753,723 

48,291,182 

8,022,514 

8,608,993 

5,893,234 

10,408,949 

16,761,414 

21,456,697 

43,416,114 

41,538,131 

2,986,160 

36,202,822 

33.025.107 
2,051,541 

16,450,004 
878,425 
13,683,095 

5,113,857 

8,396,169 

13, 789, 579 
4,807,148 
25,501,368 
81,376,882 
14,461,252 
30,783,511 
32,125,8  2 
21,674,957 
19,643,526 
6,005,876 

20,750,707 

3.178.564 
6,100,016 

70,269,265 

1,975,023 

39,282,012 

9,318,073 

7,667,294 

732,300,892 

1,009,047 

2,500,000 

60,000,000 

5,311,732 

8,256,774 

1,302,823 

3,874,003 

14,046,610 

3,894,932 

12,024,325 

9,006,292 

4.768,619 

40,914.578 

32,281,959 

3,667,816 

39,525,064 


$ 13,901,232 

130,000,000 
14,942,665 
14,437,021 
9,992,646 
32,887.891 
10,014:356 
21,753,490 
30,866,078 
17,726,484 
12,298,444 

2,921,824 
6,178,272 
10,586,613 
34,252,998 
9,506,264 
16,289,0'40 
4,813,610 

12,096,160 
19,933,190 
15,771,u22 
16,607,634 
22,631,432 
9,668,010 

17.000. 0.10 
30,306,737 

2,897,170 

17.709,801 

2,513,835 

15,628,114 

7,059,164 

12,744,540 

12,969,389 

5,590,962 

16,970,019 

92,118,500 

13,221,640 

21.703.381 
23,190,701 
58.497,188 
17,601,632 
15,129,276 
17,122,864 

3,672,683 

5,726,820 

57,765,630 

4,343,856 

14,310,102 

22,032,284 

6,298,716 

*25,424,034 

4,076,188 

11,678,415 

75.000. 000 
5,618,619 
9,215,753 
3,284,031 

11,622,009 

13,433,075 

7,564,305 

10,392,847 

3,450,788 

10,989,828 

41,490,329 

45,280,748 

6,056,600 

25.453.381 


$864.981,328  $331,387,861  ^1,136,406,971 


$2,332,776,160  t$l,317,235,4] 


*Farm  rate.  fSuburban  rale.  JCity  Rate. 


Borough. 


City. 


Total. 


$ 2,524,911 

70.000. 000 
5,081,245 

14,278,613 

1,142,731 

3,947,069 

4,831,621 

7,823,800 

8,734,856 

5,640,590 

5,271,991 

1,157,004 

8,126,956 

3,393,326 

14,038,184 

2,527,503 

5,233,391 

1,449,060 

5,250,090 

2,421,255 

7,107,094 

6,791,200 

16,100,280 

2,276,600 

3.000. 000 
10,974,646 

180,145 

3,026,276 

121,440 

1,475,730 

4,652,825 

4,017,798 

5,078,085 

818,568 

14,123,361 

7,193,581 

1,527,999 

210,077 

5,187,809 

36,453,648 

4,994,268 

1,434,191 

5,910,292 

777,3<i0 

2,406,536 

27,664,050 

3,556,236 

33,472,300 

16,337,525 

1,368,578 

+56,728,468 

573.612 

821,585 

25,000,000 

489,871 

1,517,851 

624,438 

2,009,823 

4,125,187 

2,173,025 

1,106,930 

8,670,861 

3,316,029 

9,440,322 

28,924,755 

1,279,032 

15,705,607 


$ 0 

500.000. 000 

0 

0 

0 

30,151,140 

19,326,981 

0 

0 

0 

14,654,698 

0 

0 

0 

0 

0 

0 

2,108,505 

0 

5,581,215 

0 

22,019,008 

15,410,885 

0 

22.000. 000 

0 

0 

0 

0 

0 

0 

0 

0 

0 

58,161,407 

23,545,000 

6,947.238 

9,290,132 

14,455,918 

32,220,818 

16,688,152 

3,012,920 

0 

0 

0 

0 

0 

12,917,600 

0 

0 

J921,099,718 

0 

0 

0 

0 

0 

0 

0 

0 

u 

4,249,277 

0 

0 

1,370,929 

0 

0 

0 


$ 16,426,143 

700.000. 030 
20,023,910 
28,715,631 
11,135,377 
66,986,100 
34,172,958 
29,577,290 
39,600,934 
23,367,074 
32,225,133 

4,078,828 
14,305,228 
13,979,939 
48,291,182 
12,033,771 
21,5  2,481 
8,371,174 
17,346,250 
27,935,690 
22,878,116 
45,417,812 
54,142,597 
11,944,640 

42,000,000 
41,281,383 
3,077,315 
2<>,736,080 
2,6  >5,275 
17,103,841 
J 1 ,711,989 
16,792,338 
18,017,474 
6,409,530 
89,254,787 
122,8.7, Off 
21,696,877 
31,203,890 
42,834,428 
127,171,654 
39,287,052 
19,576,387 
23,033,156 
4,449,983 
8,133,356 
85,429,080 
7,900,092 
60,700.002 
38,369,809 
7,667,294 
1,003,252,220 

4.649,800 

12,500,000 

100.000. 000 

6,108,490 

10,733,604 

3,908,469 

13,631,832 

17,558,262 

9,737,330 

15,749,054 

12,121,649 

14,305,857 

52.301,580 

74,205,501 

7,335,632 

41,158,988 


$563,650,033 


$1.735,211.871  |$3,616,(  97,317 


66 

54 

40 

76 

75 
100 

78 
70 
89 
50 
66 
25 
25 

76 
100 

66 

40 

70 

60 

60 

93 

95 

76 

25 

86 

80 

66 

79 

33% 

80 
43 
50 
76 
75 
28 

66  , 
66 


75 

17 

50 

30 

90 

71 

75 

82 

25 

64 

24 

10) 

73 

21 

20 


76 

33 

28 

80 

40 

76 

74 

33 

78 

43 

50 

96 


8 


Valuation 


Briefly  stated,  the  above  table  shows  that  the  actual  valuation,  as  estimated  in  the  offices  of  the  county 
commissioners,  of  all  real  estate  in  the  Commonwealth  of  Pennsylvania  in  1892  was  $3,616,097,317.  This  is 
over  50  per  cent,  in  excess  of  the  assessed  valuation. 

The  assessed  valuation  of  all  real  estate  as  given  in  the  above  table  is  $2,332,776,160,  of  which 
$864,981,328,  or  37  per  cent.,  is  in  townships,  $331,337,861,  or  14.2  per  cent,  in  boroughs,  and  $1,136,406,97  1 
or  48.7  per  cent,  in  cities. 

The  total  actual  valuation  is  given  as  $3,616,097,317,  of  which  $1,317,235,413,  or  36.4  per  cent.,  is  in 
townships,  $563,650,033,  or  15.4  per  cent.,  in  boroughs,  and  $1,735,211,871,  or  47.9  per  cent.,  in  cities. 

The  total  assessed  valuation  of  the  whole  State  is  64^  per  cent,  of  the  actual  valuation.  The  assessed 
valua  ion  of  the  townships  is  65.6  per  cent,  of  the  actual  ; of  the  boroughs  58.7  per  cent.,  and  of  the  cities  65 
per  cent.  In  other  words,  the  table  indicates  that  the  ratio  of  assessed  to  actual  valuation  in  the  entire  State  is 
above  the  average  in  townships  and  cities  and  below  in  boroughs. 

The  ratio  of  assessed  to  actual  valuation  differs  greatly  ia  the  several  counties,  varying  from  17  per  cent 
in  Luzerne  to  100  per  cent,  in  Berks,  Chester  and  Perry. 

The  total  assessed  value  of  all  real  estate  in  the  State  in  1891,  exclusive  of  exempt  property,  was 
$2,092,336,883.  1 he  total  increase  of  assessed  value  in  1892,  as  shown  in  above  table,  was  $240,439,277,  or 

about  12  per  cent. 


ACTUAL  VALUE  OF  REAL  ESTATE  IN  THE  SEVERAL  COUNTIES  OF  PENN- 
SYLVANIA DIVIDED  BETWEEN  LAND  AND  BUILDINGS  AND 
OTHER  IMPROVEMENTS. 


The  statements  in  the  following  table  are  based  on  returns  from  the  offices  of  the  County  Commissioners 
and  are  for  1892. 

As  will  be  noted,  the  division  of  the  value  of  land  and  improvements  between  townships,  boroughs  and 
cities  is  not  complete.  A complete  separation  could  have  been  secured  had  there  been  sufficient  time  to  go 
through  the  assessors’  books  in  each  county.  Though  incomplete,  it  is  believed  that  the  statements  for  the  local 
divisions  smaller  than  counties  will  be  interesting,  and  they  are  given  so  far  as  they  were  obtained. 

It  is  again  to  be  noted  that  these  values  of  real  estate  do  not  include  real  estate  exempt  from  local 
taxation. 


9 


3gffiSggSggSS3§g!£SS 


TABLE  II. 

ACTUAL  VALUE  OF  REAL  ESTATE  IN  THE  SEVERAL  COUNTIES  OF  PENNSYLVANIA, 
DIVIDED  BETWEEN  LAND  AND  IMPROVEMENTS. 

(As  obtained  from  the  offices  of  the  County  Commissioners.) 


COUNTIES. 


ACTUAL  VALUE  OF  REAL  ESTATE 
CHARGEABLE  TO  LAND. 


In  Town- 
ships. 


In  Bor- 
oughs. 


In  Cities. 


Total. 


ACTUAL  VALUE  OF  REAL  ESTATE 
CHARGEABLE  TO  BUILDINGS. 


In  Town- 
ships. 


In  Bor- 
oughs. 


In  Cities. 


Total. 


10. 

11. 

12. 

13. 

14. 

15. 

16. 

17. 

18. 

19. 

20. 
21. 
22. 

23. 

24. 

25. 

26. 

27. 

28. 

29. 

30. 

31. 
32- 

33. 

34. 

35. 


37. 


39. 

40. 

41. 

42. 

43. 

44. 

45. 

46. 

47. 

48. 

49. 

50. 

51. 


Adams 

Allegheny 

Armstrong.... 

Beaver 

Bedford 

Berks 

Blair 

Bradford 

Bucks .... 

Butler 

Cambria 

Cameron 

Carbon 

Centre 

Chester 

Ciarion 

Clearfield.  ... 

Clinton 

Columbia 

Crawford 

Cumberland .. 

Dauphin 

Delaware 

Elk 

Erie 

Fayette 

Forest 

Franklin 

Fulton 

Greene 

Huntingdon.. 

Indiana 

Jefferson 

Juniata 

Lackawanna. 

Lancaster 

Lawrence 

Lebanon  

Lehigh 

Luzerne 

Lycoming 

McKean 

Mercer 

Mifflin  

Monroe 

Montgomery 

Montour 

Northampton 

Northumberland..., 

Perry 

Philadelphia.. 

Pike 

Potter 

Schuylkill.. 

Snyder 

Somerset 

Sullivan ... 
Susquehanna 

Tioga 

Union 

Venango 

Warren. 

Wayne 

Washington. 

Wyoming 

York 


$11,120,986 

74,285,712 

10,267,987 

12,993,319 


24,665,916 


17,402,792 

23,149,559 

13,294,863 


4,118,848 

7,644,298 

25,689,749 


9,676,928 

14,949,893 


13,286,107 

15,842,003 


23,862,705 


11,721,084 

8,496,360 


10,202,011 


16,468,920 

15,460,466 


14,083,706 


13,698,291 


3,722,433 

43,324,223 

3,467,085 

10,732,577 

16,524,213 


*21,610,429 

2,649,522 


56,250,000 


2,955,628 

9,297,607 


5,673,228 

"7^326,552 

4*845,280 


& 504,982 
40,000,000 
1,702,076 
5,711,445 


1,315,689 


3,129,520 

2,183,714 

1,410,398 


2,031,739 

743,665 

2,807,636 


2,100,036 

807,085 


1,697,800 

4,830,084 


3,658,215 


1,106,793 

1*011,949 


3,530,840 


70,026 

1,729,269 


1,664,756 


4,728,233 


721,961 

8,299,215 

711,247 

13,388,920 

4,084,381 


172,083 

16*006,006 


208,146 

502,455 


724,341 

1*105,343 

'"319,758 


$ 0 
285,714,284 
0 
0 
0 

7,537,785 


0 

0 

0 

0 

0 

0 

0 

0 

1,397,811 

0 

5,504,752 

4,623,264 

0 


11,632,281 


2,321,608 

3,613,979 


5,006,446 


0 

0 

0 

0 

0 

5,167,040 

0 

0 

|335,397,507 

0 

0 

0 

0 

0 

0 

0 

0 

0 


$ 11,625,968 
399,999,996 
11,970,063 
. 18,704,764 
6,681,226 
33,519,390 
13,327,451 
20,532,312 
25,333,273 
14,705,261 
11,278,797 
2,528,873 

6.150.587 
8,387,963 

28,497,385 

8,423,640 

11,837,365 

4.185.587 
11,776,964 
17,154,789 
11,439,058 
20,488,659 
25,295,351 

7,166,784 

25.000. 000 
23,862,705 

2,307,986 

15,552,060 

2,108,220 

12,827,877 

4,684,794 

9.508,309 

10,828,484 

5,127,624 

25,365,132 

81,379,300 

13,965,408 

18,860,554 

20,803,714 

84,781,168 

20,754,908 

6,851,735 

18,426,524 

2,224,991 

4.444.894 
51,623,438 

4,178,332 

29,288,537 

20,608,594 

6,141,835 

356,007,936 

2,821,605 

10.000. 009 
66,250,000 

3,970,518 

8,050,348 

3,163,774 

9,800,062 

12,300,783 

6,397,569 

7,874,527 

6,060,824 

8.431.895 
31,380,948 
46,007,412 

5,165,038 

26,910,371 


70>^  $ 2,780,247 


$1,863,111,742  51,6 


66%j 

75 

75 

80 

75 

40 

60 

60 


55,714,288 

4,012,778 

1,443,702 


8,221,972 


4,350,698 

7,716,519 

4,431,621 


2,059,424 

2.142,315 

8,563,219 


2,419,232 

4,983,297 


3,321,527 

6,789,429 


7,316,430 


3,907,028 


4,248,180 


6,768,008 


8,234,461 

7,730,233 


3,520,926 
lj 182,039 


2,004,387 

14,441,407 

868,771 

3,577,525 

5,508,071 


3,813,605 

1,426,666 


18,750,000 


328,403 

2,324,401 


1,891,076 
*3*6*63, *276 
1*211,320 


368,932 

3*035,849 


10,592,520 


140,051 

3,459,538 


3,329,512 

"3*424,570 


1,684,575 

19,364,835 

2,814,988 

20,083,380 

12,253,143 


401,528 

15*066,606 


416,292 

1.507,365 


1,448,682 

"2*210,686 

""959*274 


$ 2,019,929 

$ 0 

30,000,000 

214,285,716 

3,997,249 

0 

8,567,168 

0 

0 

2,631,378 

22,613,355 

"4*694’, 280 

0 

6,551,142 

0 

4,230,192 

0 

0 

'*6*095,217 

0 

3,549,661 

0 

11,230,548 

0 

n 



u 

0 

0 

3,150,054 

0 

1,614,170 

4,183,431 



0 

5,093,400 

16,514,256 

11,270,196 

10,787,621 



0 

10,102,245 

0 

0 
0 
0 
0 
0 
0 
0 
0 

46,529,126 


6,968,824 

10,841,937 


11,681,706 


0 

0 

0 

0 

0 

7,750,560 

0 

0 

642,430,679 

0 

0 

0 

0 

0 

0 

0 

0 

0 


$1  4,800,175 
300,000,004 
8,010,027 
10,010,870 
4,454,151 
33,466,705 
20,845,504 
9,044,978 
14,267,661 
8,661,813 

20.946.336 
1,549,955 
8,154,641 
5,591.976 

19,793,797 

3,610,331 

9,685,116 

4,185,587 

5,569,286 

10,780,898 

11,439,058 

24,929,183 

28,847,246 

4,777,856 

17,000,000 

17,418,675 

769,329 

5,184,020 

527,055 

4,275,960 

7,027,191 

7,284,029 

7.218.990 
1,281,906 

63,889,654 

41,477,200 

7,676,470 

15.343.336 
21,031,708 
42,390,584 
18,532,144 
12,724,652 

4,606,609 

2.224.991 

3.688.962 
33,806,242 

3,713,759 

31,411,465 

17,761,214 

1,535,459 

646,244,284 

1,828,194 

2,500,000 

33,750,000 

2,137,772 

2,683,450 

744,695 

3,831,766 

5,267,479 

3,339,758 

7,874,527 

6,060,824 

5.873.962 
20,920,682 
28,198,091 

2,170,594 

19,120,613 


29  % 

43 

35 

35 
40 
50 
61 
31 

36 
38 
65 
38 
57 

40 

41 


45 

50 

33 

35 

50 

44 

53 

40 

40 

33% 

25 

25 

20 

25 


$1,745,771,395 


■"Farm  rate.  fSuburban  and  city  rate. 


From  this  table  it  appears  that  the  total  value  of  real  estate  chargeable  to  land  is  $1,863,111,742,  and  to 
buildings  and  other  improvements  $1,745,771,395,  making  the  total  value  of  real  estate  given  in  above  table 
$3  608,883,137.  This  total  is  $7,214,180  less  than  the  total  actual  value  of  all  real  estate  given  in  Table  I.  It 
must  be  borne  in  mind  that  the  two  estimates  were  made  on  a different  basis,  that  a discrepancy  of  seven  million 
and  a quarter  of  dollars  less  than  one-fifth  of  one  per  cent.,  is  immaterial  in  a total  of  over  three  billion,  and  that 
this  difference  really  proves  the  substantial  identity  of  the  data  upon  which  the  two  estimates  were  made.  This 


10 


'to  Total  Value. 


data  itself  is  probably  not  in  all  cases  complete,  but  it  is  conservative,  giving  results  under,  rather  than  over,  the 
actual  facts. 

Of  the  total  value  of  $3,608,883,137,  the  value  of  land  is  51.6  per  cent. ; of  buildings,  etc.,  48.4  per  cent. 
That  is,  the  value  of  real  estate  in  the  State  is  about  evenly  divided  between  land  and  improvements.  The  great 
variation  in  the  relative  percentage  of  land  and  improvements  in  the  several  counties  will  be  noted.  There  seems 
to  be  no  law  as  to  percentages  in  agricultural,  manufacturing  and  mining  counties,  or  those  having  large  cities. 
In  Philadelphia,  a large  manufacturing  county,  with  the  largest  city  in  the  State,  but  36  per  cent,  of  the  value  of 
real  estate  is  land,  while  in  Allegheny  County,  which  is  a county  very  like  Philadelphia  in  many  respects,  57  per 
cent,  is  land.  As  a rule,  however,  in  agricultural  counties  the  land  values  are  greatest,  as  would  be  expected, 
while  in  manufacturing  counties,  and  those  having  large  cities,  the  value  of  improvements  is  equal  to  that  of  land, 
or  greater. 


FARMS  AND  TOWNSHIP  PROPERTY. 

Speaking  roughly  it  is  often  assumed  that  the  value  of  township  real  estate  may  be  taken  as  the  value  of 
agricultural  property,  that  though  there  are  farms  in  the  boroughs  and  some  agricultural  land  in  the  cities,  there 
are  also  some  manufacturing  establishments  and  summer  residences,  not  farm  property,  in  the  townships,  and  that 
these  would  offset  each  other. 

If  the  estimates  given  in  the  Tables  compiled  from  the  data  furnished  in  the  County  Commissioners’ 
offices  is  correct,  this  assumption  is  not  justified.  The  total  actual  value  of  township  real  estate,  as  shown  in  Table 
I.,  is  $1,317,235,413,  while  the  total  actual  value  of  agricultural  realty  is  but  $970,979,511,  that  is,  the  value  of 
agricultural  property  is  but  73  per  cent,  of  the  value  of  township  real  estate. 

And  yet  by  far  the  larger  portion  of  the  property  in  townships  is  farms,  and  by  far  the  larger  part  of  the 
taxes  paid  in  townships  is  assessed  on  agricultural  property. 


CLASSIFICATION  OF  REAL  ESTATE  IN  THE  SEVERAL  COUNTIES 

OF  PENNSYLVANIA. 

In  the  following  table  the  total  actual  value  of  the  real  estate  of  Pennsylvania  is  divided, 

First.  Between  Land  and  Improvements. 

Second.  Each  of  the  two  divisions  of  Land  and  Improvements  is  again  divided  into  the  sub  classes  of 
Agricultural,  Mineral,  including  Gas  and  Oil,  Manufacturing  and  All  Other.  The  latter  class  includes  all  land  or 
improvements  that  do  not  properly  fall  under  the  three  other  divisions,  such  as  city,  borough  and  other  lots,  with 
their  buildings  and  improvements.  Railroad  property  not  taxed  by  the  counties  and  local  governments,  and  other 
corporate  property  exempt  from  these  local  taxes  are  not  included. 

Here  again  it  is  to  be  noted  that  these  statements  are  for  1892,  are  from  the  offices  of  the  County  Commis* 
sioners,  and  that  no  exempted  property  of  any  class  is  included. 


11 


TABLE  III. 

CLASSIFICATION  OF  REAL  ESTATE  IN  THE  SEVERAL  COUNTIES  OF  PENNSYLVANIA  ACCORDING  TO  US! 


COUNTIES. 

ACTUAL  VALUE  LAND  BY  CLASSES. 

ACTUAL  VALUE  BUILDINGS  AND  IM- 
PROVEMENTS BY  CLASSES. 

Agricul- 

tural 

Mineral 

and 

Oil. 

Manufac- 

turing. 

All 

Other. 

Total. 

Agricul- 

tural. 

Mineral 

and 

Oil 

Manufac- 

turing. 

All 

Other. 

Total  j 

1.  Adams  

2.  Allegheny 

3.  Armstrong  ... 

4.  Beaver 

5.  Bedford 

6.  Berks 

7.  Blair 

8.  Bradford  

9.  Bucks 

10.  Butler 

11.  Cambria  

12.  Cameron  

13.  Carbon  

14.  Centre 

15.  Chester  

16.  Clarion 

17.  Clearfield 

18.  Clinton  

19.  Columbia 

20.  Crawford  

21.  Cumberland- 

22.  Dauphin  

23.  Delaware  

24.  Elk  

25.  Erie 

26.  Fayette 

27.  Forest 

28.  Franklin  

29.  Fulton 

30.  Greene 

31.  Huntingdon.. 

32.  Indiana 

33.  Jefferson 

34.  Juniata 

35.  Lackawanna. 

36.  Lancaster 

37.  Lawrence 

38.  Lebanon  

39.  Lehigh  

40.  Luzerne 

41.  Lycominjf 

42.  McKean  

43.  Mercer  

44.  Mifflin  

45.  Monroe 

46.  Montgomery. 

47.  Montour  

48.  Northampton 

49.  Northumberland 

50.  Perry 

51.  Philadelphia. 

52.  Pike  

53.  Potter 

54.  Schuylkill 

55.  Snyder 

56.  Somerset 

57.  Sullivan 

58.  Susquehanna 

59.  Tioga 

60.  Union 

61.  Venango 

62.  "Warren 

63.  Wayne  

64.  Washington.. 

65.  Westmoreland 

66.  Wyoming 

67.  York 

$11,120,986 

50,000,000 

6,909,457 

12,993,319 

5,641,360 

25,537,313 

3,759,894 

17.302,792 

22,782,559 

13,294,863 

931,350 

419,039 

1,045,525 

7,644,298 

25,689,748 

5,112,135 

4.337.173 
3,334,075 

8.906.710 
13,283,275 

9,111,247 

13,086,107 

15,842,002 

I, 647,150 
12,500,000 
13,760,461 

300,378 

12.416.650 
2,088,220 

10,262.317 

3.375.000 

6.848.000 
5,754,753 

4.959.711 
4,967,828 

73,194,800 

II, 238,394 
13,968,920 
10,509,496 
11,014,908 
14,083,716 

900,000 

13,038,839 

2.014.531 
*3,722,433 
43,324,222 

3,575, 085 
10,147,577 

5.389.174 
4,893.468 

21,610,429 

2,349,522 

3,644,625 

6.250.000 

3.919.531 
6,030,348 
2,650,501 
9,267,608 
7,000,000 
5,673,224 
7,794,635 
2,933,169 
7,101,199 

23,245,035 

10.771.650 

4.500.000 
22,762,705 

$ 0 

25.000. 000 
3,358,530 

517,245 

285.000 
128,605 

200.000 
100,000 
267,750 

2,000,000 

5,394,250 

48.000 
3,073,190 

0 

40.000 
1,801,254 
3 084,560 

0 

1,952,120 

40.000 
0 

220,000 

320.000 

1.405.000 
0 

20.000. 000 
475,310 

0 

0 

* 0 

900.000 
1,805,140 

532,375 

0 

6,638,754 

335.000 
23,475 

2.500.000 
4,950,972 

50,437,926 

10.000 

5.000. 000 
341,432 

0 

0 

180.000 
0 

585.000 
10,846,722 

0 

0 

300.000 

1.000. 000 
50,000,000 

2,000 

1,000,000 

20,000 

30,000 

752,780 

0 

300.000 
1,000,000 

227,353 

1,367,381 

1,115,175 

350.000 
0 

$ 0 

25.000. 000 
186,000 
386,490 

2,000 

173,602 

500,000 

25.000 

30.000 

50.000 
500,000 

4,000 

55,198 

65.000 

65.000 
0 

39.000 

90.000 
65.859 

185,060 

50.000 
357,300 

80.000 
1.800 

1,500,000 

20,000 

30,275 

25.000 
0 

* 0 

275.000 

30.000 

3.000 

4.000 

450.000 

501.000 

150.000 
211,213 
246,808 
509,273 

140.000 

90.000 
200,931 

55.000 

60.000 

300.000 
101,543 

300.000 
111,459 

25.000 

100.000. 000 

10.000 
1,000 

65,645 

0 

20,000 

5.000 
10,(00 

608,177 

10,000 

171,446 

2.000 

100.000 
10,000 

500,000 

35,000 

96,545 

$ 504,982 
300,000,000 
1,516,076 
5,711,445 
752.866 
8,679,872 
8,861,659 
3,114,620 
2,153,731 

1.360.000 
6,642,229 
1,891,784 
1,976,541 

678,665 

2,735,636 

1,511,300 

4,131,295 

711,512 

1,881,240 

2,017,286 

2,277,811 

6.897.500 

9.373.350 

3.934.350 

11.500.000 

7.500.922 
605,563 

3,110  410 
20,000 
368,932 

134.000 
1,349,266 
3,226,021 

163,913 

28,888,549 

7.684.500 
4,929,143 
2,181 ,421 
5,093,440 

21,459,115 

6,669,868 

3,915,278 

2,149,454 

155,460 

661,961 

8.000. 215 
609,704 

18,255,960 

3.972.922 
„ 1,223,367 
235,397,507 

162,083 

7,500,000 

9,934,355 

48,987 

1.000. 000 
208,146 
492,456 

1,035,135 

714,342 

1,547,492 

500.000 
1,005,343 
6,758,532 

15,800,627 

300.000 
3,141,121 

$ 11,625,968 
400,000,000 

1 1 ,970,063 
19,608,499 
6,681,226 
34,519,392 

13.321.553 
20,542,3(2 
25,234,040 
16,704,863 
13,467.829 

2,362,823 

6,150,454 

8,387,963 

28,530,384 

8,424,6*9 

11,592,028 

4,135,587 

12,805,929 

15,525,621 

11,439,058 

20,560,907 

25,615,352 

6.988.300 
25,500,000 
41,281,383 

1,411,526 

15,552,060 

2,108,220 

10,631,249 

4.684.000 
10,032,406 

9,516,149 

5,127,624 

40,945,131 

81.715.300 
16,341,012 

18.861.554 
20,800,716 
83.421,222 
20,903,584 

9,905,278 
15,730,656 
2,224,991 
4,444,394 
51,804,437 
4,286,332 
29,288,537 
20,320,277 
0 6,141,835 
357, 007,936 
2,821,605 
12,145,625 

66.250.000 
3,970,518 
8,050,348 
2,883,647 
9,800,064 
9,396,092 
6,397,566 
9,813,573 
4,435,169 
8,433,895 

31,380,948 

28,187,452 

5,185,000 

26,000,371 

$2,780,246 

5.000. 000 
3,454,778 

2.157.000 

2.640.000 
.8,054,748 
1,879,947 
4,350,698 
7,716,519 
4,431,621 

931,350 

73,046 

928,788 

1.892.315 
8,563,250 

1.972.000 
2,168,587 
1,284,535 
2,275,730 

4.983.315 

3.466.500 
3,396,427 
6,789,430 

549,500 

4.000. 000 

5.000. 000 
325,137 

1.828.000 
424,055 

5,365,797 

2.102.500 

3.424.000 
2,877,371 

616,251 

1 ,767,824 
18,423,700 

2.148.000 
7,714,318 
4,809,734 
7,751,998 
3,520,930 

180,000 

3,259,710 

1,153,151 

2,004,387 

14,441,408 

868,889 

3,502,525 

1,796,390 

1,385,450 

3,8*3,605 

1,426,666 

376,800 

15,420,598 

1,666,888 

1.200.000 
350,000 

2,319,402 

5,373,230 

1,891,075 

2,598,212 

517,618 

3,463,276 

5,071,200 

10,771,650 

1,111,320 

5,690,677 

$ 0 1 
1,000,000 

558.000 

0 

380/00 

167,225 

100.000 

175.000 
22,000 
20,000 

532,500 

75.000 
1,130,969 

250.000 
1,000 

150.000 
2,985,720 

5.000 
544,400 

2.000 
0 

125.000 

20.000 

250.000 
0 

5.000. 000 

1.000. 000 

0 

40.000 
0 

425.000 

50.000 
899,308 

0 

1,875,800 

15.000 
6,030 

520,142 

2,920,500 

5,483,738 

1,000 

500.000 
43,267 

0 

0 

20.000 
0 

75.000 
4,00p,000 

0 

0 

25.000 

600.000 
3,329,402 

0 

50.000 

150.000 
‘5,000 

v 366,163 
0 

100.000 
0 

20.000 
1,500,000 

15,000,000 

15,000 

0 

J 0 

100,000,000 
2,168,000 

I, 827,600 
100,000 

1,562,418 

7,350,060 

215,710 

501,500 

950.000 

II, 230,120 

160.000 
496,789 
800,000 

1.275.500 
50,000 

200,000 

0 

620,101 

1,665,540 

500.000 

3.275.000 

2.403.500 

1.080.000 

3.000. 000 

2.000. 000 

0 

475.000 
0 
0 

2.135.000 

106.000 

17.000 

11.000 

4.373.000 

1.507.000 

1.500.000 
1,920,932 
2,231,201 
5,903,727 

4.500.000 
2,000,000 
1,805,931 

450.000 

540.000 

6.103.000 
913,889 

2.200.000 
1,003,130 

150.000 
200,000,000 

71.000 

50.000 

600.000 

30.000 

150.000 

75.000 

190.000 

150.000 

190.000 

440.000 

160.000 

900.000 

500.000 
5,000,000 

325.000 
865,450 

$ 2,019,929 
200,000,000 
1,829,249 
8,567,168 

I, 334,151 
23,682,315 
12,884,571 

4,694,280 

6,200,642 

3.280.000 
6,622,225 
1,141,304 
5,598,428 
2,649,661 

II, 230,548 
1,022,005 
4,186,713 
2,346,052 
2,782,105 
4,134,410 
7,472,558 
7,098.550 

18.057,815 

2,376,600 

10,000,000 

10,000,000 

467,731 

2,881,020 

63.000 
1,106,798 

2.354.000 
2,698,532 
3,656,222 

654,655 

31,473,296 

23,053,500 

1,886,094 

5,186,944 

12,079,274 

24,298,608 

10,508,551 

7.000. 000 
3,095,769 

621,840 

1,144,575 

13,261,235 

1,931,099 

24,833,940 

7,750,014 

334,059 

442,430,679 

401,529 

900.000 

14.000. 000 
440,884 

1,283,450 
416,292 
1,317,368 
2,481,875 
1,258,684 
6,084,965 
. 4.848,659 
1,410,686 
13,849,432 
14,462,377 
1,334,274 
12,564,486 

— i 

$ 4,800. 

306,000 
8,010 
12,551 
4,454 
33  466 
22,214 
9,435 
14,440 
8,631 
19,316 

1.449 
8,154 
5,591 

21.070 
3,194 
9,541 
4,135 
6,222 
10,785 
11,439 
13,894 
27,270 
4,256 
17,000 
22,' 00 
1,792 
5,184 
527 
6,472 
7,016 
6,278 

7.449 
1,281 

39.491 
42,999 
5,539 
15,342 
22,03C 
43,438 
18,53( 
9,68( 
8,204 
2,221 
3,688 
33,82' 
3,71? 
30,611 
14,549 
1,869 
646,241 
1,921 
1,921 
33,451 
2,13' 
2,681 
991 
3,83] 
8,37! 
3,33! 
9,22! 
5,521 
5,79! 
20,921 
45,23- 
2,78 i 
19,121 

$725,485,439 

$212,262,298 

($134,895,624 

$808,691,160 

$1,881,334,522 1$245.494,072 

$52,528,164 

$392,964,038 

$1,063,539,675 

$1,754,52 

*No  report  of  mineral  lands  could  be  secured. 


The  total  valuation  of  all  the  land  in  the  State  as  shown  in  the  above  table  is  $1,881,334,522,  and  of.  -kll 
buildings  and  other  improvements  $1,754,525,949,  making  the  total  value  of  real  estate  $3,635,860,471.  This 
with  Tables  I.  and  II.  gives  three  estimates  of  the  value  of  all  real  estate  in  the  Commonwealth,  the  first,  that  in 
Table  I.,  being  made  on  the  basis  of  all  real  estate  divided  into  townships,  boroughs  and  cities;  that  in  Table  li- 
on the  basis  of  a division  into  land  and  improvements,  and  again  to  some  extent,  into  township,  borough  and  city 
property  under  both  classes  while  Table  III.  divides  the  real  estate  into  land  and  improvements  and  sub-divides 
these  into  agricultural,  mining,  manufacturing  and  other  property.  It  is  interesting,  as  well  as  an  evidence  of  the 
substantial  accuracy  of  the  estimate  on  the  basis  of  the  information  available  to  the  County  Commissioners,  to 
notice  how  closely  these  estimates  agree  as  the  following  table  shows. 

12 


EST IM  A-TcC  OP  VALUE  OF  L 4.ND  AND  IMPROVEMENTS  AND  TOTAL  VALUE  OF  REAL  ESTATE 

AS  SHOWN  IN  TABLES  I.,  II.  AND  III. 


Value  Land. 

Value  Improvements. 

Total  Value  Real  Estate. 

Table  I 

$3,616,097,317 

3,608,883,137 

3,635,860,471 

Table  II 

$1,863,111,742 

1,881,334,522 

$1,745;771,395 

1,754,525,949 

Table  III 

The  difference  ^between  the  total  value  of  real  estate  as  shown  in  Tables  I.  and  II.  is  about  one-fifth  of 
one  per  cent.;  between  the  totals  of  Tables  I.  and  III.,  less  than  one-half  of  one  per  cent.,  and  between  those  of 
Tables  II.  and  III.,  less  than  three-fourths  of  one  per  cent.  A similar  relation  exists  between  the  two  estimates 
of  value  of  lands  and  buildings  and  other  improvements.  This  is  substantial  agreement,  and  on  the  basis  of 
the  information  available  in  the  County  Commissioners’  offices,  is  substantial  accuracy.  As  will  be  shown 
elsewhere,  however,  some  of  these  totals,  especially  that  of  mining  property,  are  too  low. 

Of  the  total  value  of  land,  $725,485,439,  or  38.5  per  cent.,  is  agricultural;  $212,262,299,  or  11.3  per 
cent.,  is  mineral ; $129,895,624,  or  6.9  per  cent.,  is  manufacturing,  and  $813,691,160,  or  43.3  per  cent,,  is  of  other 
classes. 

Of  the  total  value  of  buildings  and  other  improvements,  $245,494,072,  or  14  per  cent.,  is  agricultural; 
$52,528,164,  or  3 per  cent.,  mining ; $377,964,038,  or  21.5  per  cent.,  manufacturing,  and  $1,078,539,675,  or  61.5 
per  cent.,  other  classes. 

Of  the  total  value  of  all  real  estate,  as  shown  in  above  table,  $970,979,511,  or  27  per  cent.,  is  agricultural; 
$264,790,463,  or  7 per  cent.,  mineral;  $507,859,662,  or  14  per  cent.,  manufacturing,  and  $1,892,230,835,  or  52 
per  cent.,  other  property. 


VALUE  OF  FARMS  IN  PENNSYLVANIA. 

According  to  the  report  on  agriculture  of  the  Tenth  Census  (1880,)  the  number  of  farms  in  Pennsylvani 
was  213,542,  the  total  acreage  in  farms  19,791,341  acres,  an  average  of  92f  acres  to  a farm,  anddhe  total  value  o 
the  farms,  including  land,  fences  and  buildings,  was  $975,689,410,  an  average  of  $49.39 'per  acre.  (See  Table  VI.) 
The  report  of  the  Eleventh  Census  on  this  subject  is  not  yet  issued,  and  we  have  no  detailed  figures  of  acreage 
and  value  since  1880. 

The  estimates  made  at  the  offices  of  the  County  Commissioners  given  in  Table  III.,  show  the'total  value  of 
agricultural  land  in  the  State  to  be  $725,485,439,  while  the  value  of  buildings  and  other  improvements  is  estimated 
to  be  $245,494,072,  a total  of  $970,979,511.  This  differs  but  slightly  ($4,709,899  less)  from  the  value  of  farms  in 
the  State  12  years  ago,  as  given  in  the  report  of  the  Tenth  Census. 

The  data  in  possession  of  your  committee  is  not  complete  enough  to  justify  us  in  expressing  an  absolute 
opinion  as  to  the  correctness  of  the  estimates.  They  were  carefully  made  at  the  offices  of  the  County 
Commissioners ; usually  the  party  making  them  seemed  to  be  more  thoroughly  posted  as  to  farm  valuation  than  as 
to  the  value  of  other  real  estate. 

In  answer  to  a request  from  Hon.  Leonard  Rhone,  one  of  the  members  of  our  commission,  for  his  views  as 
to  the  valuation  of  fatms,  Hon.  Ihomas  J.  Edge.  Secretary  of  the  Board  of  Agriculture  of  the  Commonwealth, 
writes,  after  calling  attention  to  the  fact  that  his  statements  “ are  mainly  estimates,  but  prepared  from  the  best  data 
obtainable  ; that  Pennsylvania  has  about  215,000  farms,  which  contains  about  13,500,000  acres  of  improved  land, 
worth  with  buildings,  fences,  etc.,  about  $975,000,000.”  These  rre  practically  the  census  figures  of  1880,  which 
as  stated  do  not  differ  materially  from  those  of  Table  III. 

These  are  the  best  estimates  of  the  value  of  farms  we  have  oeen  able  to  secure,  and  are  from  parties  who 
certainly  are  as  well  qualified  as  any  person  to  judge  of  farm  values.  At  the  same  time  it  should  be  noted  that  it 
is  extremely  difficult,  in  many  localities,  to  secure  an  accurate  valuation  of  farms,  much  more  so  than  of  borough 
or  city  property.  Sales  of  farms  are  much  less  frequent  than  of  town  lots  and  buildings,  and  consequently  the 
information  necessary  to  serve  as  a basis  for  valuation  is  not  so  available.  Further  investigation,  however, 
would  lead  to  more  complete  and  accurate  results. 

In  view  of  all  of  these  facts,  the  figures  of  Table  III.,  namely,  $970,979,511,  will  be  taken  as  the  value  of 
farms,  including  improvements,  in  the  final  statement  as  to  the  total  valuation  of  the  Commonwealth. 


13 


VALUE  OF  MINERAL  LANDS  AND  MINING  PLANT. 


It  is  exceedingly  difficult  to  arrive  at  a fair  valuation  of  mineral  lands  and  mining  plant,  more  so  perhaps 
than  of  any  other  class  of  property.  The  vein  or  deposit  is  hidden  and  in  many  cases  its  continuance  and 
character  are  so  uncertain  that  any  value  placed  upon  it  to-day  may  be  too  high  or  too  low  to-morrow.  In  coal, 
iron  and  oil  production  much  land  has  to  be  held  for  future  working  at  a large  cost  in  interest  and  dividends  if 
they  are  made.  It  is  almost  impossible  to  estimate  the  value  of  this  land.  This  same  difficulty  arises  in 
estimating  the  value  of  mineral  land  that  is  being  worked.  Each  ton  of  coal  or  barrel  of  oil  produced  destroys  so 
much  value  that  cannot  be  renewed  or  restored,  as  can  be  a piece  of  broken  machinery  that  is  renewed. 
So  too  with  the  plant  at  mines,  the  haulage  system,  the  breakers,  derricks,  etc.,  the  value  of  these  depends  on  the 
continued  and  successful  working  of  the  plant. 

All  of  these  conditions  make  it  exceedingly  difficult  to  arrive  at  a fair  valuation  of  mining  property. 

In  Table  III.,  page  12,  the  total  value  of  all  mineral,  including  oil  and  gas  lands,  is  given  as  $212,262,299, 
and  the  value  of  the  plant  at  the  same  that  would  be  classed  as  real  estate  at  $52,528,164.  A moment’s  thought 
as  to  the  extent  of  our  anthracite  and  bituminous  coal  fields  and  the  annual  production  of  coal,  as  well  as  of  oil, 
natural  gas,  iron  ore  and  the  various  stones,  such  as  sand  stone,  limestone  and  slate,  will  convince  one  that  this  is 
an  underestimate. 

From  the  several  census  bulletins,  and  the  “Mineral  Resources  of  the  United  States,”  published  by  the 
United  States  Geological  Survey,  the  following  table  has  been  compiled,  showing  the  capital  reported  as  invested 
in  the  production  of  minerals  in  Pennsylvania  in  1890. 

TABLE  SHOWING  CAPITAL  INVESTED  IN  MINING  IN  PENNSYLVANIA. 


Bituminous  Coal 
Anthracite  Coal... 

Petroleum 

Natural  Gas 

Nickel 

Iron  Ore 

Sandstone 

Graphite 

Soapstone 

Mineral  Paint 

Slate  

Granite 

Blueatone 

Ochre,  etc... 

Limestone 


Value 

Land. 

Buildings. 

etc. 

Tools,  Im- 
plements, 
etc. 

Cash 

Capital. 

Total 

Capital. 

$ 38,094,010 
104,412,802 
82,752,800 
7,589,908 
184,800 
14,812,357 
1,081,894 
10, <00 
32,500 
126,500 
5,087,507 
525,178 
154,100 
40,900 
1,799,915 

$ 7,118,900 
36,733.648 
57.386,971 
3,759,068 
43,200 
547,010 
250,484 
4,000 
6,100 
29,100 
268,432 
155,937 
5,260 
14,50'' 
730,040 

$ 5,020,10! 
14,110,617 

$ 3,081,319 
7,978,706 

$ 53,322,330 
161,781,473 
140,139,771 
34,398,832 
279,000 
16,249,313 
1,927,410 
14,800 
54,300 
207,700 
6,863,002 
516,924 
204,646 
60,600 
3,402,345 

11,955,018 

51,000 

649,427 

382,781 

800 

14,700 

26,100 

'718,373 

149,894 

27,786 

4,500 

633,358 

4,095,885 

250,519 

212,251 

1,000 

26,000 

788,690 

99,400 

17,500 

700 

239,032 

$256,705,231 

$107,053,550 

$ 33,734,455 

$ 16,794,002 

$419,425,415 

These  figures  are  certainly  not  excessive.  The  table  includes  the  value  of  but  231,136  acres  of  bitumi 
nous  coal,  213,938  acres  of  anthracite  coal  and  827,528  acres  of  oil  land.  The  value  of  the  oil  land  is  placed  a- 
$100  an  acre;  of  the  anthracite  coal,  a little  less  than  $500  per  acre,  and  of  the  bituminous  coal,  some  $174  per 
acre.  According  to  the  estimate  of  Mr.  Wm.  Griffen,  of  Scranton,  the  total  workable  area  of  anthracite  coal  is 
over  500,000  acres. 

In  the  column  “Buildings”  is  included  all  the  plant  and  improvements  at  mines,  quarries  and  wells  that 
could  be  called  real  estate,  including  derricks  and  the  value  of  the  wells  themselves. 

In  the  total  figures  of  valuation  it  will  be  assumed  that  mining  lands,  including  oil  and  gas  lands,  are 
valued  at  $256,705,231,  and  the  buildings  and  other  improvements  at  the  same  $107,053,550,  instead  of  the 
amount  given  in  Table  III.  This  is  certainly  conservative. 


REAL  ESTATE  EXEMPTED  FROM  TAXATION. 

In  the  following  table  is  given  the  value  of  real  estate  exempted  from  taxation.  This  table  includes  the 
value  of  that  real  estate  only  that  is  exempt  by  the  Constitution  of  the  Commonwealth,  viz. : “ Public  property  used 
for  public  purposes,  actual  places  of  religious  worship,  places  of  burial  not  used  or  held  for  private  or  corporate 
profit,  and  institutions  of  a purely  public  charity.”  The  real  estate  of  corporations  that  pay  taxes  to  the  State,  and 
are  by  the  payment  of  such  taxes  exempt  from  county  or  local  taxes  is  not  included,  it  being  assumed  without  any 
expression  as  to  whether  adequately  or  not,  that  the  real  estate  of  such  corporations,  is  taxed  directly  or 
indirectly  by  the  State. 


14 


TABLE  IV. 

REAL  ESTATE  EXEMPTED  FROM  TAXATION. 


COUNTIES. 

United 

States. 

State . 

County. 

City,  Bor- 
ough or 
Township. 

Schools, 

etc. 

Churches, 

Hospitals, 

etc. 

Total. 

1. 

Adams 

$ o 

$ 0 

$ 70,000 

$ 2,000 

$ 646,000 

$ 640,325 

$1,358,325 

2. 

Allegheny  

4,500,000 

3,500,000 

4,000,000 

10,000,000 

7,500,000 

15,000,000 

44,500,000 

3. 

Armstrong  

0 

0 

150,000 

10,925 

153,885 

402,077 

716,887 

4. 

Beaver 

12,000 

100,000 

See  Total 

See  Total 

See  Total 

See  Total 

1,478,134 

5. 

Bedford  

0 

0 

629,000 

2,500 

240,000 

350,000 

1,221,500 

6. 

Berks  

120,000 

250,000 

304,000 

267,700 

693,600 

2,137,349 

3,772,649 

7. 

Blair 

0 

0 

200,000 

40,000 

365,500 

980,800 

1,586,300 

8. 

Bradford 

0 

0 

185,000 

19,210 

275,000 

382,095 

861,305 

9. 

Bucks 

0 

0 

180,000 

18,000 

822,400 

1,233,600 

2,254,000 

10. 

Butler 

0 

0 

200,000 

See  Total 

See  Total 

See  Total 

739,600 

11. 

Cambria 

. 0 

0 

300,000 

No  Return. 

No  Return. 

No  Return. 

300,000 

12. 

Cameron 

0 

0 

100,000 

6,200 

35,100 

58,250 

199,550 

13. 

Carbon 

0 

0 

40,000 

600 

110,449 

200,898 

351,947 

14. 

Centre 

100,000 

900,000 

125,000 

150,000 

275,000 

350,000 

1,900,000 

15. 

Chester 

0 

0 

304,000 

24,000 

579,000 

650,000 

1,557,000 

16. 

Clarion 

0 

100,000 

160,000 

7,720 

151,775 

297,270 

716,765 

17. 

Clearfield 

0 

0 

225,000 

2,000 

226,385 

39o,685 

849,070 

18. 

Clinton . 

0 

200,000 

100,000 

9,500 

123,700 

268,600 

701,800 

19. 

Columbia 

0 

200,000 

100,000 

24,101 

261 ,900 

650,670 

1,236,670 

20. 

Crawford 

0 

0 

554,265 

12,290 

472,360 

989,750 

2,028,665 

21. 

Cumberland 

200,000 

0 

120,000 

25,000 

500,000 

1,000,000 

1,845,000 

22. 

Dauphin 

280,000 

2,000,000 

400,000 

200,000 

700,000 

2,000,000 

5,580,000 

23. 

Delaware 

0 

575,000 

300,000 

48,000 

1,407,000 

2,103,000 

4,433,000 

24. 

Elk 

0 

0 

100,000 

3,000 

74,200 

85,500 

262,700 

25. 

Erie 

150,000 

208,000 

100,000 

210,000 

634,000 

635,000 

1,937,000 

26. 

Fayette 

0 

0 

312,000 

2,000 

30  ,239 

924,716 

1,546,955 

27. 

Forest 

0 

0 

30,000 

20,000 

50,000 

20,000 

120,000 

28. 

Franklin 

0 

0 

1,000,000 

10,000 

225,000 

755,000 

1,990,000 

39. 

Fulton 

0 

0 

15,000 

0 

36,500 

35,000 

86,500 

30. 

Greene 

0 

0 

369,855 

0 

72,000 

287,855 

729,710 

21. 

Huntingdon 

0 

1,105,000 

115,000 

12,500 

177,500 

300,000 

1,710,000 

32. 

Indiana 

(•; 

100,000 

125,000 

0 

162,550 

303,405 

690,955 

33. 

Jefferson 

0 

0 

150,000 

0 

458,200 

229,100 

837,300 

34. 

Juniata 

0 

0 

65,000 

0 

88,200 

122,601 

275,801 

35. 

Lackawanna 

0 

0 

690,000 

702,670 

1,096,900 

2,240,726 

4,730,296 

36. 

Lancaster 

100,000 

0 

350,000 

525,000 

1,713,650 

2,500,000 

5,188,650 

37. 

Lawrence 

0 

0 

85,000 

See  Total 

See  Total 

See  Total 

1 ,043,775 

38. 

Lebanon  

0 

0 

290,000 

25,382 

513,228 

769,228 

1,597,838 

39. 

Lehigh 

0 

0 

375,000 

125,000 

623,397 

1,569,891 

2,593,288 

40. 

Luzerne 

0 

0 

500,000 

100,000 

953,390 

1,893,410 

3,446,800 

41. 

Lycoming 

225,000 

0 

130,000 

121,800 

400,025 

729,375 

1,606,200 

42. 

McKean 

0 

0 

225,000 

10,000 

100,000 

250,000 

585,000 

43. 

Mercer 

0 

45,000 

45,000 

0 

21 1 ,630 

634,890 

936,520 

44. 

Mifflin 

0 

0 

55,000 

10,000 

90,400 

152,935 

308,335 

45. 

Monroe 

0 

0 

125,000 

0 

93,850 

93,850 

312,700 

46. 

Montgomery 

0 

1,000,000 

350,000 

300,000 

1,200,000 

2,130,000 

4,980,000 

47. 

Montour 

0 

1,500,000 

110,000 

70,000 

168,600 

644,400 

2,493,000 

48. 

Northampton 

0 

0 

250,000 

210,000 

1,725,000 

1,475,000 

3,660, 000 

49. 

Northumberland 

0 

0 

300,000 

0 

2,644,510 

3,966,675 

6,911,185 

50. 

Perry 

0 

0 

522,700 

250 

150,000 

372,450 

1,045,400 

51. 

Philadelphia 

6,427,760 

1,370,000 

See  City 

52,603,296 

8,905.000 

58,600,635 

137,906,691 

52. 

Pike 

0 

0 

85,000 

0 

lli;320 

50,675 

246,995 

53. 

Potter 

0 

0 

65,000 

0 

95,000 

50,000 

210,000 

54. 

Schuylkill 

0 

30,000 

635,000 

110,000 

6,000,000 

10,000,000 

16,775,000 

55. 

Snyder 

0 

0 

25,000 

1,000 

50,000 

70,000 

146,000 

56. 

Somerset 

0 

0 

60,000 

6,000 

262,000 

300,000 

628,000 

57. 

Sullivan 

0 

0 

10,000 

0 

32,000 

25,000 

67,000 

58. 

Susquehanna 

0 

2,400 

20,000 

2,055 

89,194 

171,625 

285,274 

59. 

Tioga 

0 

150,000 

100,000 

25,000 

438,360 

292,240 

1,005,600 

60. 

Union 

0 

0 

25,000 

3,500 

101,930 

603,075 

733,505 

61. 

Venango 

0 

20,000 

315,000 

31,350 

277,669 

481,905 

1,125,924 

62. 

Warren 

0 

966,000 

200,000 

In  Churches 

In  Ghurches 

807,533 

1,973,533 

63. 

Wayne 

0 

0 

300,000 

0 

128,325 

142,674 

570,999 

64. 

Washington 

0 

525,000 

126,000 

0 

800,000 

1,175,000 

2,626,000 

65. 

Westmoreland  

0 

0 

375,000 

10,000 

521,175 

1,106,750 

2,012,925 

66. 

Wyoming 

0 

0 

40,000 

0 

15,700 

97,800 

1 53,500 

67. 

York 

20,000 

0 

200,000 

200,000 

732,400 

1,045,600 

2,198,000 

$12,135,760 

$14,846,400 

$18,111,820 

$66,319,548 

$47,970,096 

$138,231,888 

$300,479,021 

The  character  of  the  exempted  property  included  in  the  first  four  columns  needs  no  comment.  That  included 
in  the  fifth  column,  is  educational  institutions  of  all  kinds  that  are  exempt.  The  sixth  column  includes  the  exemp 
properly  of  all  religious  and  benevolent  institutions. 

From  this  table  it  appears  that  $300,479,621  of  real  estate  is  exempt  from  taxation  in  Pennsylvania,  an 
amount  equal  to  about  10  per  cent,  of  the  actual  total  valuation.  This  is  in  round  numbers  double  the  valuation 
of  exempt  real  ©state  reported  by  the  County  Commissioners  to  the  Secretary  of  Internal  Affairs  in  1891,  and  50 
per  cent,  in  excess  of  the  amount  reported  in  1890,  for  it  is  a notable  fact  that  nearly  $50,000,000  more  of 
exempt  real  estate  was  reported  in  1890  than  in  1891. 

Of  the  total  value  of  exempt  real  estate  given  in  the  tables,  $12,134,760,  or  5 per  cent.,  is  property  of  the 
United  States;  $14,846,400,  or  some  5 per  cent.,  is  State  property;  $18,1.11,820,  or  6 per  cent.,  is  County 
property;  $66,319,548,  or  22  per  cent.,  the  property  of  local  governing  bodies,  as  cities,  boroughs,  etc.; 
$47,970,096,  or  16  per  cent.,  is  in  schools  of  various  kinds,  and  $138,231,888,  or  46  per  cent.,  is  churches, 
hospitals,  and  other  religious  and  benevolent  institutions. 


15 


VALUATION  OF  PERSONAL  PROPERTY  IN  PENNSYLVANIA. 


In  the  following  table  is  given  the  value  of  certain  personal  property  in  the  several  counties  of  Penn- 
sylvania, so  far  as  information  regarding  the  same  could  be  procured.  The  figures  are  for  1892. 

These  statements  are  from  the  offices  of  the  County  Commissioners,  but  were  furnished  with  no  little  reluct 
ance,  and  are  the  merest  estimates.  Their  value  and  accuracy,  as  measured  by  other  sources  of  information,  wil 
be  discussed  in  connection  with  each  class  of  property. 


TABLE 

VALUE  OF  CERTAIN  CLASSES  OF  PERSONAL  PROPERTY 


COUNTIES. 

Value  of 
Agricul- 

Value  of 
Furniture 
and  Con- 
tents of 
Dwellings 

LIVE  STOCK. 

i 

tural  im- 
plements. 

Horses 

and 

Mules. 

Cattle. 

Sheep. 

Swine 

and 

Hogs. 

Total. 

1. 

$ 377,400 
5,000,000 
1,332,450 
895,300 
495,000 
1,506,750 

$ 1,156,500 
50,000,000 
638,739 
3,000,000 
1,545,800 
15,404,150 

$1,132,351 

4,000,000 

711,600 

567,629 

$ 672,260 
i 825,000 

i 399,080 

$503,260 

25,000 

88,830 

0 

i $1,509,780 
7 50,00C 
94,596 

i $3,817,651 

1 5,000,000 

2. 

8. 

! 1,294,106 

4. 

i 683,604 

80,000 

i 1,331,233 

5. 

6. 

Bedford 

Berks 

820,000 
2,008,000 
629,066 
1,200  000 
1,621,211 
1,600  000 
831,140 
68,250 
380,400 

' 25,000 

i 1,120,650 

54,450 

10,500 

42,270 

66,000 
i 180,815 

i 965,450 

3,320,565 
' 1,001,661 

1,970,000 
2,590,768 
3,194,100 

Blair 

'221,350 

5,053,070 

259,875 

70,450 

10,000 

8. 

Bradford 

1,170'760 

1,000,000 

3,184,400 

i 750,000 

782,552 
' 1,125,000 

10,000 

10,965 

9. 

'749'275 

1,383,570 

176,040 

10. 

Butler 

4,200,000 

4,059,840 

234,550 

22,350 

234,550 

11. 

129,375 

' 306,480 

i 25,000 

44,700 

1,204,670 

12. 

13. 

66'000 

137,700 

7,920 

6,160 

107,330 

Carbon 

204^200 

2,042,850 

3.450.000 

6.176.000 
2,284,504 
1,939,885 

No  report 
2,104,650 
5,818,750 
8,181,500 

5.400.000 
8,710,200 

337,400 

150,780 

0 

20,104 

551,284 

14. 

Centre 

331,625 

1,102,000 

742,492 

171,234 

1,829,408 

45,480 

45,480 

1,004,686 

15. 

Chester 

1,522,600 

32,000 

132,240 

3,516,248 

16. 

Clarion 

1,176,000 

203,250 

514,800 

642,200 

1,702,500 

887,588 

1,109,130 

342,336 

49,700 

20,325 

99,400 

1,379,024 

17. 

Clearfield 

393,532 

127,328 

56,910 

38,320 

1,579,897 

18. 

Clinton 

351,748 

48,000 

565,396 

19. 

Columbia 

1,218,600 

229,760 

42,000 

120,000 

1,610,360 

20. 

Crawford 

2,063,630 

1,092,050 

166,250 

88,775 

10,000 

3,060 

3,187 

102,150 

3,424,080 

21. 

22. 

28. 

24. 

Cumberland 

Dauphin 

Delaware 

Elk 

924,400 

1,000,000 

357,000 

164,700 

1,172,692 

1,800,000 

1,250,408 

140,316 

368,624 

800,000 

620,158 

141,390 

750,000 

73,952 

80,000 

30,600 

13,176 

1,704,043 

2,690,000 

1,904,226 

298,069 

25. 

Erie 

1,000,000 

2,500,000 

1,500,000 

712,235 

116,066 

100,000 

42,325 

200,000 

2,550,000 

26. 

Fayette 

848,000 

4,800,000 

209,251 

432,930 

84,750 

1,272,240 

27. 

Forest 

2,000 

57,183 

250,806 

59,309 

4,185 

1,362 

58,200 

178,796 

28. 

Franklin 

582,000 

150,900 

679,400 

7,250,000 

962,708 

58,200 

1,329,914 

'307,671 

29. 

Fulton 

769,750 

964,000 

210,134 

18,108 

20,120 

30. 

Greene 

707,000 

479,700 

278,000 

679,700 

101,900 

1,968,300 

31. 

Huntingdon 

175,000 

1,369,600 

001,500 

2,100,000 

464,480 

255,000 

93,250 

84,840 

1,090,730 

32. 

Indiana 

1,151,325 

1,201,600 

415,480 

358,200 

146,400 

1,848,320 

33. 

Jefferson 

609,252 

666,663 

327,756 

17,500 

70,000 

1,112,363 

34. 

Juniata 

347,775 

1,510,800 

5,002,600 

10,274,700 

107,700 

25,038 

41,730 

502,224 

35. 

Lackawanna 

1,750,750 

1,500,000 

18,000 

15,000 

5,000 

1,538,000 

6,623,148 

1,229,014 

1,684,718 

36. 

Lancaster 

2,277,200 

653,450 

520,800 

3,627,908 

636,498 

1,199,690 

1,551,420 

1,750,000 

498,716 

400,650 

17,500 

227,740 

37. 

38. 

Lawrence 

Lebanon  

5,600,000 

884,000 

75,040 

1,050 

18,760 

83,328 

118,398 

0 

39. 

Lehigh 

1,129,600 

6,863,800 

18,194,600 

705,120 

8,750 

2,383,688 

3,040,565 

40. 

Luzerne 

4,158,000 

2,332,160 

682,800 

25,605 

41. 

Lycoming 

1,200,000 

500,000 

1,451,520 

631,360 

25,000 

0 

0 

1,476,520 

42. 

McKean 

129,300 

2,000,000 

397,072 

12,930 

7,758 

1,049,120 

43. 

Mercer 

1,947,766 

3,140,800 

2,100,520 

363,765 

576,720 

1,551,916 

332,800 

892,684 

389,553 

64,512 

3,447,269 

44. 

Mifflin. 

538,000 

2,007,000 

76,568 

16,140 

26,900 

483,3^3 

45. 

Monroe 

304,200 

452,100 

201,800 

12,102 

3,000 
_ 134,784 

793,622 

46. 

Montgomery 

982,800 

10,217,600 

969,000 

812,586 

8,424 

2,507,710 

47. 

Montour 

223,500 

75,500 

5,600 

8,000 

421,900 

48. 

Northampton 

424,000 

4,674,600 

913,367 

346,170 

6,360 

89,049 

1,354,937 

49. 

50. 

Northumberland 

Perry 

583,750 

300,400 

4,432,000 

2,703,300 

1,269,750 

464,835 

184,880 
151,473 
See  Total. 

6,000 

36,048 

62,875 

30,040 

1,523,505 

682,396 

51. 

Philadelphia  

No  report 

101,250,000 

See  Total. 

0 

0 

4,851,260 

52. 

Pike 

50,000 

75,000 

212,800 

107,600 

7,000 

4,000 

331,400 

53. 

Potter 

125,600 

773,000 

415,525 

488,850 

363,775 

22,608 

8,792 

884,025 

54. 

Schuvlkill 

10,843,300 

1,685,400 

107,725 

14,000 

72,000 

1,879,125 

55. 

Snyder 

231,350 

291,081 

800,000 

423,300 

91,728 

800 

31,728 

547,556 

56. 

Somerset 

727,500 

506,313 

304,613 

36,385 

72,750 

920,061 

57. 

Sullivan 

242,800 

250,000 

244,000 

65,000 

10,000 

5,000 

324,000 

58. 

Susquehanna 

800,000 

600,000 

520,000 

625,000 

200,000 

20,000 

1,365,000 

59. 

60. 
61. 
62. 

63. 

64. 

65. 

66. 
67. 

Tioga 

Union 

Venango 

Warren 

Wayne 

Washington 

Westmoreland 

Wyoming 

York  

1.500.000 
450,900 

1,064,100 

692.200 

853.200 
1,267,800 

2.154.000 
349,400 

1 .792.000 

2.500.000 
750,600 

1,064,100 
1,730,500 
1,000,000 
No  report 
7,508,151 
262,050 

2.700.000 

762,320 

611,280 

747,194 

936,116 

654,375 

1,268,000 

1,699,557 

331,049 

5,739,100 

261,765 

168,480 

235,153 

200,690 

563,250 

478,099 

595,160 

200,150 

803,552 

50.000 
7,371 

70.000 
31,149 

200,000 

73,950 

129,240 

15.000 

18.000 

75.000 
67,392 

70.000 
41,528 

100,000 

84,520 

129,240 

10,000 

153,600 

1,149,085 

854,523 

1,122,347 

1,209,483 

1,517,625 

1,904,569 

2,553,197 

556,190 

6,714,252 

$57,167,016  $ 

1368,083,142 

$72,031,967 

$28,821,168 

$4,386,933 

$6,017,260  $ 

116,108,588 

16 


V . 

!n  THE  SEVERAL  COUNTIES  OF  PENNSYLVANIA. 


COUNTIES. 

Merchan 

dise 

in  Store. 

Vehicles 

Manufac 
turing 
. Stocks  am 
Raw 

Materials 

Hay, 

d Gandn 

3 Feed. 

Moneyed 

Capital. 

Total 

Personal 

Property. 

].  Adams 

$ 1,860,000 
85,000,000 
1 291,500 

1.480.000 
505,666 

3.796.000 

3.140.000 

1.094.000 

1.180.000 

1.586.000 

1.684.000 

' $ 180,000 
' 1,000,000 

1 14,250 

i 8 c 

1 8 1,200,000 
1 1 ,000,000 

I 1,332, 45  J 

1,004,000 
330,000 

1 $ 2,448,272 

' $ 11,039,823 

272,000,000 
10,328,084 
13,420,822 

2.  Allegheny 

1 50,000,000 

i 2,000,000 

i 75,00O,00C 

8.  Armstrong  

, 2,424,589 

4.  Beaver..  .7. 

50,000 

0 

225,530 
10,820 
• 300,000 

i 5,660,289 

5.  Bedford 

6.  Berks 

300,000 

i 8,776,415 

16,615,926 

12,91 8, '831 
39,868,921 

7.  Blair  

5,000,000 

3,123,810 

17,550,711 

10,594,930 

20,945,994 

8.  Bradford 

5,060,180 

9.  Bucks  

176,750 

13,064,801 

10.  Butler  

156,000 

1,876,000 

357,600 

5,253,056 

17,648,726 

11.  Cambria 

9,000 

1,758,600 

9,202,985 

0 

1,141,000 

66,000 

208,936 

1,726,966 

1 ,042,500 

630.000 

2.400.000 

1.285.000 

1.440.000 

403.000 

1.572.000 

1.642.000 

838.000 

6.058.000 

2.102.000 

685.000 

55,242 

2,951,970 

6,848,046 

0 

3,500,000 

8,916,311 

350,000 

23,164,482 

36,708,730 

16.  Clarion 

17.  Clearfield 

9,566 

20,488 

0 

100,000 

3,703,600 

1,420,000 

585,360 

586,500 

2,623,064 

3,098,372 

10,277,158 

12,570,852 

4,069,696 

18.  Clinton 

2,000,000 

19.  Columbia  

204,350 

302,785 

2,652,114 

8,785,674 

19,528,277 

20.  Crawford  

6,638,162 

21.  Cumberland.  

0 

400,000 

2,311,000 

1,017,300 

6,000,000 

20  358,943 

22.  Dauphin 

59,000 

322,600 

6,000,000 

22,224,300 

23.  Delaware 

11,724,403 

25,120,429 

24.  Elk 

8,450 

75,000 

1,750,000 

750,000 

164,700 

943,246 

4,351,565 

25.  Erie 

2,680,000 

1,026,600 

238,000 

500,000 

339,400 

10,000,000 

20,055  000 

26.  Fayette 

0 

3,884,387 

12,170,627 

27.  Forest 

1,760 

0 

0 

500.000 

300.000 
15,000 

o 

30,000 

363,750 

75,450 

339,700 

127,679 

1,287, 486 

28.  Franklin 

29.  Fulton 

816,000 

80,666 

4,000,000 

250,000 

14,641,664 

1,649,437 

30.  Greene 

284.000 
533,500 

1.170.000 

1.164.000 

198.000 
2,607,225 

4.059.000 
1,164,800 

1.088.000 
2,730,500 

0 

4,235,400 

7,764,830 

31.  Huntingdon 

175,600 

9,700 

6,315 

850.000 

150.000 
229,680 

565,000 

2,275,000 

32.  Indiana 

1,284,000 

802,000 

2,590,264 

9,573,209 

33.  Jefferson 

2,211,368 

1,000,000 

7,000,000 

45,956,424 

3,258,974 

5,898,796 

9,362,226 

14,077,436 

4,000,000 

6,736,478 

34.  Juniata 

0 

417,300 

3,976,099 

35.  Lackawanna  

750,000 

18,648,575 

83  5 31,472 

36.  Lancaster 

685,000 

14,706,000 

37.  Lawrence 

90,000 

89,800 

11,996,238 

38.  Lebanon 

10,166,114 

39.  Lehigh 

148,656 

22,608  470 

40.  Luzerne 

5,586,000 

1,656,250 

1,187,500 

854,182 

45,910,783 

41.  Lycoming 

25,000 

8 857,770 

42.  McKean 

50,000 

350,000 

387,900 

3,971,914 

9 125  734 

43.  Mercer 

971,500 

189,960 

3,186,397 

12  883  691 

44.  Mifflin 

246,000 

0 

403,500 

1,500,000 

5 177,873 

45.  Monroe 

392,500 

100,000 

1,317,468 

3 359  890 

46.  Montgomery 

1,215,000 

232,000 

475,000 

21,465,336 

36 ’863  446 

47.  Montour 

60,000 

148,000 

1,644,168 

3 *698  568 

48.  Northampton 

2,103,000 

360,000 

8,168,885 

8,041,626 

1,500,000 

17*085  422 

49.  Northumberland 

1,454,000 

140,650 

16  175  531 

50.  Perry 

400,000 

0 

250,000 

450,600 

6*286*696 

793*957*168 

51.  Philadelphia 

107,000,000 

134,000 

1 602,000 

579,253,908 

1,164,528 

52.  Pike 

’ 30,000 

100,000 

1 884  928 
3*195  982 

53.  Potter 

830,000 

30,000 

910,832 

54.  Schuylkill 

2,734,000 

51,000 

146,350 

0 

4,794,000 

800,000 

21  *1 69*775 
2*694  306 

55.  Snyder 

264,400 

56.  Somerset 

472,600 

210,000 

0 

109,000 

3,000,000 

500,000 

5*520*242 

57.  Sullivan 

•422,265 

242.000 

942.000 

1*891*065 

58.  Susquehanna 

. 592,250 

150,000 

1,753.025 
3,000  000 
2,618,716 
5,593,820 
2,301,452 
3,278,220 

6*202,275 

59.  Tioga 

1,650,000 

10,000 

9*809,085 

5*128,329 

60.  Union 

363,000 

1,476,500 

1,112,000 

90,590 

«1.  Venango 

62,  Warren 

8,167 

18,125 

5,162,762 

53,100 

484,540 

15*544,896 

7,548,300 

7 342,045 

10  718,869 
28,893,223 
4,007,950 

63.  Wayne 

493,000 

200,000 

64.  Washington 

1,046,500 

2,154,000 

499,000 

6,500,000 

7,482,523 

1,974,310 

2,969,470 

65.  Westmoreland  

66.  Wyoming 

3,280,000 

267,000 

11,352 

100,000 

73,000 

3,750,000 

67.  York 

95,000 

2,586,000 

16,929,722 

i 

278,664,057 

810,333,303  : 

$76,906,042  : 

$42,435,050  $ 

1,004,263,739$ 

1,953,960,937 

In  a consolidated  form  this  Table  shows  the  value  of  the  several  classes  of  personal  property,  so  far  as  such 
values  could  be  procured,  to  be  as  follows  : 


17 


ESTIMATED  VALUE  OF  CERTAIN  CLASSES  OF  PERSONAL  PROPERTY  IN  PENNSYLVANIA. 

Agricultural  Implements $ 57,167,016 

Furniture  and  other  Contents  of  Dwelling  Houses 368,083,142 

Live  Stock 116,108,588 

Horses  and  Mules, $72,031,967 

Cattle 28,821,168 

Sheep 4,386,933 

Hogs,  etc  6,017,260 

Merchandise  in  Stores  December  31,  1891 278,664,057 

Vehicles,  including  those  for  hire  and  pleasure  10,333,303 

Manufactured  Stock  and  Raw  Materials  on  hand  at  Manufactories  Dec.  31,  1891 ..  ..  76,906,042 

Hay,  Grain  and  other  farm  products  on  hand  at  farms  Dec.  31,  1891 42  435,050 

Evidence  of  Indebtedness  1,004,263,739 

Total $1,953,960,937 

In  some  cases,  as  will  be  noted  by  the  blanks  in  the  Table,  it  has  been  impossible  to  secure  any  information 
under  the  several  heads.  In  other  cases  it  is  evident  to  one  at  all  acquainted  with  the  several  classes  of  property 
that  the  amounts  are  underestimated  or  overestimated.  As  has  been  so  often  before  stated,  however,  these  are 
only  estimates,  but  made  by  persons  who  were  as  competent  to  judge  as  could  be  found. 

[Note : The  live  stock  in  Philadelphia  County  is  not  classified  so  that  total  value  of  live  stock  exceeds  value 
of  the  four  classes  by  $4,851,260.1 


VALUE  OF  AGRICULTURAL  IMPLEMENTS  AND  MACHINERY. 

The  total  value  of  agricultural  implements  in  the  State  of  Pennsylvania,  based  on  the  estimates  from  the 
several  counties,  is  $57,167,016.  In  this  are  included  net  only  agricultural  implements  proper,  as  mowers 
reapers,  threshtrs,  cultivators,  plows,  etc  , but  farm  wagons,  mills,  hand  implements,  etc. 

There  is  the  greatest  divergence  of  views  as  to  the  value  of  these  implements.  The  usual  method  is  to 
as  ume  a value  per  farm  of  100  a<ns.  As  is  shown  elsewhere,  the  census  report  of  1880  states  that  there  were 
213  000  farms  in  the  State  with  an  average  acreage  of  nearly  100  acres  each.  On  the  basis  of  213,000  farms  the 
value  of  agricultural  implements,  as  given  in  Table  V.,  which  is  $57,167,016,  would  represent  a value  of  $268  per 
farm.  In  1880  the  total  value  was  $38,473,037,  or  $166  per  farm.  This  wouM  be  too  low  an  estimate  at  the 
present  time,  as  the  *alue  of  these  implements  has  greatly  increased  since  1880. 

Mr.  Edge,  the  Secretary  of  the  State  Board  of  Agriculture,  gives  the  following  estimate  of  the  value  of 
agricultural  implements  and  machinery  per  farm  of  100  acies. 


VALUE  OF  AGRICULTURAL  IMPLEMENTS  AND  MACHINERY  IN  PENNSYLVANIA 

PER  FARM  100  ACRES. 


1 Mower  and  Reaper. 

1 Rake 

2 Cultivators 

2 Harrows 

1 Thresher 

Hand  Implements.  ... 

2 Wagons 

2 Plows 

1 Fanning  Mill 

Total 


,$  35  00 
. 10  00 
. 16  00 
. 16  00 
. 30  00 
. 50  00 

. 100  00 
. 15  00 
. 10  00 

$282  00 


On  the  other  hand,  Mr.  John  A.  Reed,  who  has  been  for  many  years  a dealer  in  agricultural  implements 
in  Pittsburgh,  estimates  the  value  of  such  implements  necessary  to  well  stock  a farm  of  100  acres  at  $1,000. 

We  are  inclined  to  believe  that  our  own  estimate  of  $268  per  100  acres,  or  a total  of  $57,167,016,  secured 
as  it  was  from  each  county,  and  from  persons  who  knew  the  counties,  is  as  conservative  a statement  as  can  be 
secured. 


VALUATION  OF  FURNITURE  AND  THE  CONTENTS  OF  DWELLINGS. 

In  the  second  column  of  Table  V.,  page  16  is  given  the  estimated  valuation  of  all  furniture  and  other 
contents  of  dwelling  houses  in  Pennsylvania.  In  this  estimate  it  was  intended  to  include  not  only  furniture,  bed- 
ding, stoves,  carpets,  clocks,  etc.,  but  books,  pictures,  silverware,  bric-a-brac,  ornaments  and  personal  belongings, 
as  clothing,  jewelry,  watches,  etc. 

The  total  valuation  of  these  classes  of  personal  property  as  given  in  Table  V.,  is  $368,083,142.  In  1890 
there  were  in  Pennsylvania,  according  to  Extra  Census  Bulletin  No.  19,  1,061,626  families,  averaging  4.95 


18 


persons  to  a family.  These  families  occupied  999,364  dwellings  or  5.26  persons  to  a dwelling.  The  Census 
Bulletin  referred  to  do$5  not  give  a statement  of  families  or  dwellings  by  counties,  but  the  dwellings  in  eleven 
cities  are  given,  which  are  as  follows  : 

NUMBER  OF  DWELLING  HOUSES  IN  ELEVEN  CITIES  OF  PENNSYLVANIA,  1890. 


Philadelphia 1 87,052 

Pittsburgh 37 ,725 

Allegheny 16,543 

Scranton 12,263 

Reading 11,693 

Harrisburg 8,164 

W ilkesbarre 6,952 

Lancaster 6,530 

Altoona 5,867 

Williamsport 5,536 

Allentown 5,07  0 

Total 303,395 


T hese  eleven  cities  contain  nearly  one-third  of  the  total  number  of  dwellings  in  ihe  State. 

Fro  m Table  V.,  and  the  total  of  families  and  dwellings  given  in  the  Census  Bulletin  referred  to.  it  will  be 
seen  that  the  value  of  furniture,  etc.,  per  family  is  estimated  at  an  average  of  about  $368.  In  view  of  the  fact 
that  so  large  a number  of  the  dwellings  of  the  State  are  in  the  cities,  we  are  inclined  to  the  belief  that  this  is  a low 
average.  We  have  made  inquiries  all  over  the  State  from  persons  engaged  in  such  busine  S2S  as  would  give  them 
an  opportunity  to  form  a judgment  on  this  point  and  the  replies  would  indicate  an  average  valuation  of  furniture, 
etc.,  of  at  least  $500  a dwelling.  It  is  claimed  that  the  average  value  of  the  contents  of  farm  dwellings  is  low,  not 
$300;  but  these  dwellings,  on  the  basis  that  there  are  but  213,000  farms  in  the  State,  are  but  abmt  one-fi  th  of 
the  total  number,  only  about  two-thirds  of  the  number  of  dwellings  in  the  eleven  cities  aid  in  cities  a valuation  of 
$1,000  to  $2,000  is  not  at  all  uncommon. 

While  it  is  conceded  that  there  is  great  difficulty  in  arriving  at  a correct  basis  for  valuing  property  of  this 
kind,  and  though  the  best  judgment  we  have  been  able  to  get  estimates  the  aver  ige  value  at  $500,  we  have  fixed 
on  $450  as  a conservative  estimate,  at  a low  basis  of  valuation,  which  makes  the  total  value  of  this  c’ass  of 
property  $450,000,000. 


VALUE  OF  LIVE  STOCK. 


The  total  value  of  live  stock  given  in  Table  V.  is  $116, 103,588,  divided  as  follows : 


VALUE  OF  LIVE  STOCK  IN  PENNSYLVANIA 

Horses  and  Mules 

Cattle 

Sheep 

Hogs,  etc 


.$  72  031,967 
28,821,168 
4 386,933 
6,017,260 


$116,108,588 

As  is  explained  in  connection  with  Table  V.,  the  value  of  live  stock  in  Philadelphia  is  included  in  the  total 
but  not  in  the  separate  classes,  so  that  above  table  will  not  add. 

As  compared  with  these  values,  the  report  of  the  United  States  Department  of  Agriculture  gives  the  value 
of  live  stock  in  Pennsylvania  in  1891  as  follows: 


VALUATION  OF  LIVE  STOCK  IN  PENNSYLVANIA  IN  1891  AS  PER  REPORTS  OF  UNITED 
STATES  DEPARTMENT  OF  AGRICULTURE,  AND  PENNSYLVANIA 
DEPARTMENT  OF  INTERNAL  AFFAIRS. 

Horses  and  Mules — 


Agricultural $54,452,639 

*Borough  and  City 7,837,716 

Cattle,  both  under  and  over  four  years — 

Agricultural $43,499,496 

* Borough  and  City 446,950 


Swine  and  Hogs. 
Sheep 


$62,290,355 


$43,946,446 

8,334,815 

3,858,631 


$118,430,247 

These  reports  from  independent  sources  agree  so  closely  that  we  assume  that  the  total,  $116,108,588, 
the  valuation  made  by  our  special  agents,  is  approximately  correct,  though  probably  a low  estimate. 

*As  given  in  Report  Secretary  Internal  Affairs. 


19 


VALUE  OF  MERCHANDISE  IN  STORES. 

The  basis  of  this  valuation  was  the  reports  of  the  mercantile  appraisers  in  the  sevftal  counties.  The  tax 
paid  by  dealers  in  merchandise  is  on  sales  as  per  the  following  schedule  : 

TAXES  PAID  BY  DEALERS  IN  MERCHANDISE. 


Class. 

Sales. 

Tax. 

Class. 

Sales. 

Tax. 

14 

Below  $5,000 

$7.50 

4 

$85,000 

$80.50 

13 

5,000 

10.50 

3 

100,000 

100.50 

13 

10,000 

13.00 

2 

200,000 

150.50 

11 

15,000 

15.50 

1 

300,000 

200.50 

10 

20,000 

20.50 

A 

500,000 

350.50 

9 

30,000 

25.50 

B 

1 ,000,000 

450.50 

8 

40,000 

30.50 

C 

2,000,000* 

600.50 

7 

50,000 

40.50 

D 

3,u00,000 

800.50 

6 

60,000 

50.50 

E 

4,000,000 

900.50 

5 

75,000 

60.50 

F 

5,000,000 

1,000.50 

Dealers  whose  sales  amount  to  less  than  $1,000  pay  no  mercantile  tax.  The  method  pursued  in  arriving 
at  total  values,  was  f>  assume  that  stock  in  stores  was  a certain  percentage  of  sales,  varying  with  the  county. 

Without  some  consideration  it  would  appear  that  the  total  value  of  merchandise  in  stores  as  given  in  Table 
V.,  viz  : $278,664,057  was  excessive,  but  a little  examination  will  dispel  this  belief.  The  report  for  Philadelphia 
shows  that  there  are  in  that  city  14,404  stores  doing  a business  of  above  $1,000  a year,  that  have  paid  licenses,  and 
over  2,000  whose  sales  amount  to  less  than  $1,000  a year  which  pay  no  tax.  In  addition  to  this  there  are  3,500 
stores  assessed  in  Class  14  that  have  not  paid  the  license,  and  500  in  the  other  classes.  This  would  make  a totaj 
of  20,404  stores  in  Philadelphia 

The  report  for  Philadelphia  is  as  follows  : 


MERCANTILE  APPRAISEMENT  OF  PHILADELPHIA. 


Class . 

Amount  of 
Sales. 

1 Number  of 
Licenses  Paid. 

1 

Class. 

Amount  of 
Sales. 

Number  of 
Licenses  Paid. 

14 

Below  $5,ooo  oo 

8,308 

4 

85,000  00 

66 

13 

5,000  00 

2,295 

3 

100,000  00 

258 

12 

10,000  00 

1,113 

2 

200,000  00 

101 

11 

15,000  00 

436 

1 

300,000  00 

80 

10 

20,000  00 

650 

A 

500,000  00 

50 

0 

30,000  00 

272 

B 

1,000,000  00 

20 

8 

40,000  00 

237 

C 

2,000,000  00 

2 

7 

50,000  00 

223 

D 

3,000,000  00 

1 

6 

60,000  00 

137 

E 

4,000,000  00 

1 

5 

75,000  00 

151 

F 

5,000,000  00 
and  over 

3 

14,404 

To  these  are  to  be  added  the  2,000  stores  whose  sales  are  below  $1,000  and  the  4,000  assessed  that  have 
not  paid  taxes. 

In  view  of  these  facts,  we  do  not  think  that  $107,000,000  as  the  value  of  stock  in  stores  in  Philadelphia  is 
excessive. 

This  leaves  as  the  total  value  of  the  stock  in  all  the  stores  of  the  entire  Commonwealth  outside  of  Phila- 
delphia but  $171,664,057-  Of  this  $85,000,000  is  reported  by  the  County  Commissioners  as  contained  in 
Pittsburgh  leaving  but  $86,000,000  for  the  entire  balance  of  the  Commonwealth. 


VALUE  OF  VEHICLES. 

The  total  \alue  of  vehicles  of  all  kinds,  for  hire,  pleasure  and  work,  is  given  in  Table  V.  as  $10,333  303. 
This  is  beyond  doubt  an  under-estimate, but  as  we  have  no  method  of  checking  the  same,  we  allow  it  to  stand. 

STOCKS  OF  FINISHED  GOODS  AND  RAW  MATERIALS  AT  MANUFACTURING 

ESTABLISHMENTS. 

This  was  an  exceedingly  diffic  tit  investigation,  more  so,  probably,  than  any  other  of  the  entire  series.  There 
does  not  exist  the  least  basis  for  a calculation.  Possibly  when  the  census  returns  of  manufactories  is  complete  by 
industries,  it  may  be  assumed  that  raw  materials  and  stock  in  process  of  manufacture,  as  well  as  finished  goods  on 
hand  bear  a certain  relation  to  total  product  for  the  year,  and  in  this  way  an  approximate  value  for  these  items 
may  be  reached,  but  these  reports  are  not  yet  published. 

The  estimate  given  in  Table  V.,  viz : $76,906,042,  is  beyond  ques'ion  far  below  the  actual  amount  of  goods 
and  material  on  hand.  Should  the  value  of  manufactures  in  Pennsylvania  amount  to  $1,500,000,000  in  1890,  as 
it  probably  will,  it  wou'd  not  be  unfair  to  assume  that  stocks  of  finished  goods  on  hand  and  in  process  of  man- 
ufacture, as  well  as  raw  materials  on  hand,  would  amount  to  at  least  10  per  cent,  of  this,  possibly  to  more. 

As  we  do  not  have  the  data  necessary  to  arrive  at  even  an  approximate  estimate  of'the  value  under  this 
head,  we  can  do  no  better  than  to  let  the  figures  of  Table  V.,  viz:  $76,906,042,  stand. 


20 


FARM  PRODUCTS  ON  HAND  AT  FARMS. 

The  Secretary  of  the  Pennsylvania  State  Board  of  Agriculture,  Hon.  Thos.  J.  Edge,  estimates  the  tota 
value  of  all  the  farm  products  of  Pennsylvania  in  1892,  at  not  less  than  $130,000,000.  The  estimated  amount 
and  value  of  certain  of  these  productions  are  as  follows  : 

AGRICULTURAL  PRODUCTS  OF  PENNSYLVANIA  IN  1892. 


Amount. 

1 

Value. 

Amount. 

When.t  

18,375,0C0  bus. 

42.750.000  “ 

29.750.000  “ 

11.750.000  “ 
2,250,000  tons 

$14,750,000 

23,750,000 

Wool 

7,200,000'  lbs, 
146,000,000  qts . 
80,000,000  lbs. 

Corn 

Milk  (sold) 

Oats 

12,750,000 

Butter  (sold) 

Potatoes 

Hay 

Total 

7,750,000 

23,500,000 

$82,500,000 

Cheese  (sold) 

1,100,000  “ 

If  in  production  are  included  all  products,  both  consumed  and  sold,  and  all  the  productions  of  the  farm, 
dairy,  orchard*  market  and  truck  garden,  apiary,  the  barnyard,  etc.,  we  are  of  the  opinion  that  $130,000,000  is 
exceedingly  conservative. 

On  the  basis  of  this  estimate  of  production  it  is  evident  that  the  estimate  given  in  Table  V.,  of  hay,  grain, 
feed  and  all  other  farm  products  on  hand  December  31,  1891,  viz.,  $42,435,050,  is  not  too  high.  On  the  basis 
of  213,000  farms  in  the  State  our  report  would  show  that  the  total  produce  of  farms  on  hand  at  each  farm, 
including  winter  supplies  for  man  and  beast,  as  well  as  all  unsold  products,  and  seed  for  the  next  year,  was  $200. 
From  this  point  of  view,  also,  our  estimate  does  not  seem  too  great.  Indeed,  it  is  estimated  by  good  judges  of 
such  matters  that  the  amount  of  farm  products  on  hand  at  farms  at  the  close  of  the  year  is  from  10  to  20  per  cent, 
of  the  total  value  of  farms. 

The  value  taken  as  our  final  estimate  will  be,  therefore,  that  of  Table  V.,  viz  : $42,435,050. 

EVIDENCES  OF  INDEBTEDNESS  AND  MONEYED  CAPITAL. 

The  amount  of  all  evidences  of  indebtedness,  such  as  bonds,  mortgages,  notes,  book  accounts  bearing  in* 
terest,  money  at  interest,  stocks,  etc.,  held  December  31,  1891,  in  Pennsylvania  that  should  be  taxable  under  the 
laws  of  the  State,  was,  as  estimated  at  the  office  of  the  County  Commissioners,  $1,004,263,739.  This  does  no 
include  any  of  the  moneyed  capital  of  corporations  which  pay  taxes  direct  to  the  State  that  exempt  them  from 
taxes  on  this  class  of  property. 

There  was  the  greatest  diversity  of  opinion  among  the  county  officials  as  to  what  proportion  of  moneyed 
capital  was  reported  for  taxation  in  their  counties.  Almost  without  exception  it  was  conceded  that  some  amounts 
escaped.  In  certain  counties  it  was  believed  that  not  one-half  of  said  property  was  reported  ; in  others  that  nearly 
all  was  fisted.  The  amount  given  in  Table  V.,  $1,004,263,739,  is  nearly  double  the  amount  of  such  capital 
returned  to  the  assessor  in  1891,  this  latter  amount  being  according  to  the  report  of  the  Secretary  of  Internal 
Affairs,  $579,036,227. 

Of  course  it  is  impossible  to  state  whether  the  reports  as  secured  by  our  special  agents  are  correct  or  not. 
The  general  opinion  has  been  that  the  listed  moneyed  capital  has  not  been  more  than  one-half  the  actual  amount. 
We  are  inclined  to  the  opinion,  however,  that  the  total  of  Table  V.  is  too  low,  and  that  $1,250,000,000,  exclusive 
of  the  moneyed  capital  of  banks,  insurance  corporations,  etc.,  whose  property  of  this  kind  is  not  listed,  would  not 
be  excessive.  Possibly  even  this  is  too  low,  but  until  we  have  more  detailed  reports  this  figure  will  be  used. 

VALUE  OF  SALARIES,  EMOLUMENTS  OF  OFFICE,  ETC. 

Under  the  laws  of  Pennsylvania  the  assessors  are  required  to  “ assess  the  occupations  of  all  the  male 
residents  of  their  districts  who  are  upwards  of  21  years  of  age  and  to  value  them  at  what  they  believe  to  be  the 
actual  annual  income  derived  therefrom.”  When  it  is  stated  that  the  total  assessment  under  this  head  in  the 
entire  State  of  Pennsylvania  for  the  year  1891  was  but  $79,204,079,  it  will  be  needless  to  suggest  that  the 
valuation  must  be  a farce. 

The  courts  have  decided  that  under  this  provision  of  the  Constitution  “ All  taxes  shall  be  uniform 
upon  the  same  class  of  subjects  within  the  territorial  limits  of  the  authority  levying  the  tax,”  and  as  this  is  a tax 
upon  an  occupation  and  not  on  an  income,  that  all  occupations  must  be  assessed  at  the  same  rate  without 
reference  to  differences  of  income. 

If  the  “actual  annual  income  derived”  by  each  male  over  21  years  old  from  his  occupation  was  listed, 
the  amount  assessed  would  not  be  a tithe  of  what  the  actual  valuation  would  be. 

When  the  census  is  completed,  some  idea  as  to  the  actual  value  of  incomes  can  be  obtained  In  the  mean- 
time the  figures  given  in  the  assessment  returns  are  so  absurd  they  will  not  be  considered  m the  final  statement  of 
the  value  of  property. 

TOTAL  POPULATION  AND  ACREAGE  OF  PENNSYLVANIA,  AND  NUMBER, 
ACREAGE  AND  VALUE  OF  FARMS. 

In  studying  more  carefully  and  thoroughly  tne  statements  as  to  valuation  and  taxation  given  in  this  report, 
. it  is  important  to  have  the  latest  available  information  on  the  points  covered  in  the  following  Table.  The  first 
column,  that  of  Population  in  1890,  is  from  the  Census  Bulletin  on  Population  of  Pennsylvania,  (No.  105) ; the 
second  column,  that  of  Total  Acreage,  is  from  the  Report  of  the  Secretary  of  Internal  Affairs  of  Pennsylvania  ; 
the  remaining  figures  are  from  the  report  of  the  Tenth  Census. 

21 


TABLE  VI 


POPULATION  AND  TOTAL  ACREAGE  OF  PENNSYLVANIA  IN  1890,  AND  NUMBER,  ACREAGE 

AND  VALUE  OF  FARMS  IN  1880. 


1. 

2. 

3. 

4. 

5. 

6. 

7. 

8. 

9. 

10. 

11. 

12. 

13. 

14. 

15. 

16. 

17. 

18. 

19. 

20. 
21. 
22. 

23. 

24. 

25. 

26. 

27. 

28. 

29. 

30. 

81. 

32. 

33. 

34. 

35. 

36. 

37. 

38. 

39. 

40. 

41. 

42. 

43. 

44. 

*5. 

46. 

47. 

48. 

49. 

50. 

51. 

52. 

53. 

54. 

55. 

56. 

57. 

58. 

59. 

60. 

61. 

62. 

63. 

64. 

65. 

66. 

67. 


COUNTIES. 

Popula- 
tion, 1890. 

Total 

Acreage, 

,1890. 

Number 
of  Farms, 
1880. 

LAND  IN  FARMS,  1880. 

Value  of 
Farms,  in- 
cluding 
Land, 
Fences  and 
Buildings, 
1880. 

Improved 

Acres. 

Unim- 

proved. 

Acres. 

Total. 
Acres,  j 

Adams 

33,486 

339,840 

3,614 

221,184 

63,603 

284,787 

$14,386,576 

Allegheny 

551 ,9-9 

480,480 

5,530 

333,277 

82,894 

416,171 

40,411,956 

Armstrong 

46,747 

391,280 

4,026 

273,168 

105,792 

378,960 

13,577,665 

Beaver 

50,077 

289,280 

2,653 

186,959 

64,733 

251,692 

12,596,009 

Bedford 

38,644 

641,920 

3,240 

252,659 

229,358 

482,017 

9,975,163 

Berks 

137,327 

576,000 

6,847 

405,288 

82,895 

488,183 

36,989,274 

Blair 

70,866 

326,400 

1,536 

128,068 

64,295 

192,363 

8,895,772 

Bradford 

59,233 

473,680 

6,658 

477,416 

173,595 

651,011 

22,916,557 

Bucks 

70,615 

380,800 

6,493 

324,763 

44,387 

369,150 

36,151,958 

Butler 

55,339 

520,960 

5,384 

341,459 

144,136 

485,595 

20,644,143 

Cambria 

66,375 

426,240 

2,437 

148,050 

163,299 

311,349 

6,213,058 

Cameron 

7,238 

243,840 

244 

9,786 

29,460 

39,246 

609,820 

Carbon 

38,624 

257,280 

889 

39,603 

52,679 

92,282 

2,487,175 

Centre 

43,269 

785,280 

2,400 

189,080 

120,888 

309,968 

12,634,448 

Chester 

89,377 

488,320 

6,116 

401,714 

66,268 

467,982 

39,217,513 

Clarion 

36,802 

366,080 

3,147 

181,818 

106,740 

288,558 

10,375,428 

Clearfield 

69,565 

723,200 

2,730 

144  419 

159,335 

303,754 

8,088,943 

Clinton 

28,685 

548,480 

1,108 

66,443 

61,889 

128,332 

5,304,751 

Columbia 

36,832 

306,560 

2,629 

157,570 

61,808 

219,378 

7,893,876 

Crawford 

65,324 

643,200 

7,444 

394,056 

184,192 

578,248 

21,200,940 

Cumberland 

47,271 

354,560 

2,983 

232,093 

45,075 

277,168 

19,776,980 

Dauphin 

96,977 

334,720 

2,702 

187,143 

48,329 

235,472 

15,974,915 

Delaware 

74,683 

124,800 

1,683 

95,327 

12,023 

107,350 

18,437,510 

Elk 

22,239 

495,360 

718 

30,190 

61,688 

91,878 

1,450,588 

Erie 

86,074 

494,080 

5,579 

301,669 

127,285 

428,954 

21,613,613 

Fayette 

80,006 

531,200 

3,231 

286,606 

147,856 

434,462 

20,270,434 

Forest 

8,482 

275,840 

299 

15,573 

24,742 

40,287 

603,490 

Franklin 

51,433 

483,840 

3,602 

280,302 

100,393 

380,695 

19,542,673 

Fulton 

10,137 

282,880 

1,294 

95,890 

103,191 

199,081 

2,486,621 

Greene 

28,935 

396,800 

2,900 

271,049 

89,797 

360,846 

• 13,748,657 

Huntingdon 

35,751 

575,360 

2,579 

201,699 

186,628 

388,327 

8,936,461 

Indiana 

42,175 

529,920 

4,438 

312,321 

144,774 

457,095 

13,553,842 

Jefferson 

44,005 

413,440 

2,576 

154,636 

126,193 

280,829 

7,311,371 

Juniata 

16,655 

260,480 

1,772 

103,002 

83,998 

187,000 

6,314.374 

Lackawanna 

142,088 

271,360 

1,707 

89,768 

71,510 

161,278 

6,343*348 

Lancaster..  

149,095 

622,720 

9,070 

490,922 

65,392 

556,314 

69,004,919 

Lawrence 

37,517 

240,640 

2,636 

162,521 

47,026 

209,547 

12,040,772 

Lebanon 

48,131 

227,840 

2,476 

154,548 

38,457 

193,005 

17,146,608 

Lehigh 

76,631 

232,960 

3,546 

173,104 

27,602 

200,706 

17,977,977 

Lu  zerne 

201,203 

592,640 

2,957 

153,858 

136,502 

290,360 

12,695,779 

Lycoming 

70,579 

776,320 

3,452 

197,588 

157,224 

354,812 

12,833,435 

McKean 

46,863 

644,480 

1,207 

52,445 

66,523 

118,958 

3,424,549 

M ercer 

55,744 

426,240 

4,835 

300,597 

111,469 

412,066 

20,414,614 

Mifflin 

19,996 

215,680 

1,131 

99,408 

60,884 

160,292 

8,013,471 

Monroe 

20,111 

380,800 

1,774 

100,803 

95,770 

196,573 

5,095,275 

Montgomery 

123,290 

309,760 

6,114 

270,056 

30,327 

300,383 

36,688,601 

Montour 

15,645 

89,600 

858 

57,533 

13,865 

71,398 

3,783,609 

Northampton 

84,220 

244,480 

4,004 

190,970 

27,274 

218,244 

18,405,888 

Northumberland 

74,698 

295,680 

2,534 

168  542 

48,627 

217,169 

11,006,245 

Ferry 

26,276 

304,640 

2,469 

152,362 

119,565 

271,927 

8,478,217 

Philadelphia 

1,046,964 

82,603 

780 

35,902 

2,261 

38,163 

13,633,460 

Pike  

9,412 

304,640 

869 

33,169 

106,884 

140,053 

2,391,693 

Potter 

22,778 

685,440 

2,100 

112,793 

115,700 

228,493 

4,341,945 

Schuylkill 

154,163 

537,600 

2,805 

141,085 

78,919 

220,004 

9,829,814 

Snyder 

17,651 

202,880 

1,900 

107,966 

46,260 

154,226 

6,061,330 

Somerset 

37,317 

705,280 

3,393 

298,300 

228,256 

526,556 

11,858,391 

Sullivan 

11,620 

277,769 

926 

62,218 

48,082 

110,300 

2,1 74,096 

Susquehanna 

40,093 

529,920 

4,814 

324,882 

144,105 

468,987 

13,479,029 

Tioga 

52,313 

719,360 

4,469 

297,246 

236,313 

533,559 

13,550,131 

Union 

17,820 

201,600 

1,301 

86,048 

32,043 

118,091 

7,705,281 

Venango 

46,640 

421 ,120 

2,808 

177,661 

114,490 

292,151 

7,956,538 

Warren 

37,585 

584,960 

2 696 

129,199 

143,207 

272,406 

7,719,618 

Wayne 

31,010 

478,080 

3,586 

. 173,285 

186,268 

359,553 

8,392,507 

Washington 

71,155 

568,960 

4,481 

446,463 

92,972 

539,435 

35,284,957 

Westmoreland 

112,819 

669,440 

5,389 

421,440 

148,664 

570,104 

30,550,823 

Wyoming 

15,891 

137,920 

1,647 

100,872 

60,607 

161,479 

5,67 1 ,915 

York 

99,489 

589,440 

7,327 

415,173 

101,096 

516,269 

31,142,021 

5,258,014 

28,808,442 

213,542 

13,423,007 

6,368,334 

19,791 ,341 

$975,689,410 

The  column  of  « Population  in  1890”  explains  itself.  In  “ Total  Acreage,  1890,”  is  included  the  area  of  all 
of  the  land  of  the  State.  According  to  a Census  Bulletin  (No.  23),  the  total  area  of  Pennsylvania  is  45,215  square 
miles,  of  which  44,985  square  miles  are  land  surface  and  230  square  miles  water  surface.  The  44,985  square  miles 
of  land  surface  would  equal  28,790  400  acres,  which  differs  from  the  total  given  in  above  table,  which  is  from  the 
report  of  the  Secretary  of  Internal  Affairs,  but  18,042  acres.  It  should  be  noted  that  the  figures  of  acreage 
include  all  tLe  land  surface,  roads,  streets,  parks,  mountains,  land  owned  by  the  Commonwealth,  as  well  as  farms, 
city  lots,  etc.  The  total  acreage  of  manufacturing,  miting,  lot  property,  etc  , therefore,  would  not  be  the 
difference  between  the  acreage  of  farms  and  total  acreage. 

22 


The  columns  regarding  number  of  farms,  the  land  in  the  same,  and  the  value  of  farms,  including  land, 
fences  and  buildings,  as  stated  above,  are  from  the  census  of  1880.  These  are  the  very  latest  statistics  on  these 
points  that  could  be  secured.  It  will  be  noted  that  the  total  of  the  value  of  farms,  which,  as  given  in  the  above 
Table  is  $975,689,410,  is  $4,709,899  more  than  the  value  of  farms  as  ascertained  from  the  offices  of  the 
County  Commissioners  and  given  in  Table  III. 


VALUATION  OF  CORPORATE  PROPERTY. 

There  is  a prevalent  belief  that  there  exists  at  Harrisburg  a complete  list  of  all  of  the  corporations  of  the 
State ; that  all  corporations  pay  taxes  to  the  State,  and  that  as  the  basis  of  their  taxation  is  the  actual  valuation  of 
their  capital  stock,  there  is  in  some  one  of  the  State  Departments  an  appraised  valuation  of  all  corporations . 

It  is  needless  to  say  to  those  who  have  made  the  least  investigation  into  the  facts  that  not  one  of  these 
assumptions  is  true. 

A list  of  corporations  exists  at  Harrisburg,  but  it  is  by  no  means  complete  or  correct.  It  does  not  contain 
the  names  of  corporations  that  pay  no  taxes  to  the  State,  and  it  includes  the  names  of  many  defunct  companies  of 
whose  actual  demise  the  State  officer  has  no  positive  knowledge.  Many  corporations  do  not  pay  taxes  to  the 
State,  and  many  that  are  subjects  of  State  taxation  do  not  pay  on  appraised  value,  but  on  receipts  and  dividends > 
and  there  are  corporations,  that  under  the  law,  should  pay  taxes,  which  have  never  reported. 

Under  the  revenue  act  in  force  prior  to  that  of  June  8th,  1891,  corporations  paying  dividends  in  excess  of 
6 per  cent,  per  annum  were  not  required  to  appraise  their  stock,  while  those  that  paid  less  than  six  per  cent, 
were.  As  the  proportion  of  corporations,  therefore,  which  appraise  their  stock  depends  upon  no  other  principle 
than  the  payment  or  non-payment  of  dividends,  it  is  impossit  le  to  draw  any  conclusion  as  to  the  total  value  of  cor' 
porations  from  the  appraised  value  on  record  at  Harrisburg.  The  act  of  June  8th,  1891,  requires  that  appraisals 
of  stock  shall  be  made  in  all  cases,  but  the  first  returns  under  this  act  were  those  due  at  the  Auditor  General’s 
office  after  November  1st,  1892.  We  have  the  assurance  of  the  Auditor  General  that  our  committee  may  have 
access  to  this  information  as  soon  as  it  is  obtained,  should  we  desire  it. 

In  a report  made  by  Auditor  General  McCamant  in  Match,  1892,  the  authorized  and  appraised  capital 
stock  of  the  corporations  which,  under  the  law  then  in  force,  were  required  to  appraise  their  capital  stock,  is 
given  as  follows : 

Corporations  Chartered  by  the  State  and  Foreign  Corporations  Doing  Business  in  the  State. 


a.  Authorized  capital  stock $1,211,841,867 

b.  Paid  in  capital 875,368,000 

Limited  Partnerships. 

a.  Authorized  capital  stock $ 3,740,447 

b.  Paid  in  capital. 3,671,154 

Total  authoiized  capital  stock.... $1,215,565  314 

Tot.l  paid  in  capital 873  671,622 

To  al  appraised  valuation 671.911,311 


This  sta'ement  does  not  include  manufacturing  companies  exempted  from  taxation  under  the  laws  of  the 
Commonwealth.  In  the  report  of  Mr.  McCamant  as  a member  of  the  Tax  Commission,  pp  32  et  seq .,  the  capital 
stock  of  corporations  engaged  in  purely  manufacturing  enterprises  is  estimated  at  $175,000,000,  to  which  it  is 
safe  to  add  from  15  to  20  million  to  bring  it  up  to  the  present  date. 

Building  and  loan  associations  are  likewise  exempted  from  taxation,  but  in  the  same  report  their  capital 
stock  is  esdmated  at  $75,000,000.  The  above  table  does  not  include  foreign  insurance  companies. 

In  this  appraised  value  are  included  mining,  oil  and  natural  gas  companies,  who^e  capital  is  also  included 
in  the  va’ue  of  land  and  improvements  given  in  page  14.  Much  of  the  capital  of  manufacturing  companies  is 
reported  in  the  value  of  manufacturing  propert'  in  Table  III.,  and  the  funds  of  building  and  loan  associations  are  largely, 
if  not  entirely,  represented  in  the  value  of  lands  and  buildings  given  elsewhere,  in  which  they  are  invested.  So, 
too,  if  any  estimate  of  the  value  of  railroad  property  is  to  be  made  on  the  basis  of  the  returns  of  these  corporations 
to  the  Secretary  of  Internal  Affairs  the  valuation  of  such  property,  included  in  the  appraised  value  of  capital  stock, 
must  be  deducted  for  the  purpose  of  arriving  at  the  total  valuation  of  the  Commonwealth. 

When  that  part  of  the  values  of  corporations  represent*  d by  their  bonds  is  sought,  it  is  comparatively  an 
easy  task  to  learn  the  par  value  of  the  bonds  issued  by  certain  corporations,  as  railroads,  etc.,  but  there  is  no 
record  of  the  issue  oi  bonds  of  other  corporations.  The  Auditor  General’s  report  of  taxes  paid  on  loans  does  not 
give  it,  as  these  taxes  are  not  collected  from  the  entire  issue  of  bonds,  but  only  on  those  held  in  the  State. 

It  would  seem  that  an  accurate  tstima’e  of  the  valuation  of  corporations  must  be  deferred  until  the  returns 
under  the  Act  of  June,  1891,  are  available.  These  checked  by  the  Census  figures  may  give  an  approximation  that 
will  1 e substantially  correct. 

In  the  meantime  the  value  of  corporate  property  not  included  elsewhere  in  the  report  may  be  assumed  to 
be  $1,2-50,000  000.  The  basis  of  this  estimate,  tearing  in  mind  what  we  said  above  as  to  mining  and  manufac- 
turing companies  and  building  and  loan  associations,  is  as  follows : 

The  total  mileage  of  railroads  located  in  whole  or  in  part  in  Pennsylvania  is,  according  to  the  Report  of 

2* 


the  Secretary  of  Internal  Affairs,  20,014  miles.  Of  this  total  but  11,702  miles,  or  59  per  cent.,  is  in  Pennsylvania 
While  it  is  not  strictly  accurate,  there  is  no  better  method  with  our  present  knowledge  than  to  assume  that  the  pro- 
portion of  the  value  of  these  roads  belonging  in  Pennsylvania  is  the  same  as  the  proportion  of  the  mileage  in  the 
.State,  that  is  59  per  cent. 

According  to  the  State  report  on  railroads  the  total  cash  realized  on  sale  of  capital  stock  of  all  railroads 
was  1859,535,921 ; 59  per  cent,  of  this  is  $507,126,193.  Based  upon  information  obtained  at  the  Auditor  General’s 
Department,  the  appraised  valuation  is  assumed  to  be  but  53  per  cent,  of  the  cash  realized  thereon,  or  $268,776,882. 

The  total  bonded  indebtedness  of  these  railroads  is  $918,771,210  ; 59  per  cent,  of  this  is  $542,075,014. 
These  two  sums  make  $808,851,896. 

The  cost  of  road  and  equipment  given  in  the  tables  of  the  railroad  report  is  $1,413,852,336 ; 59  per  cent, 
of  this  is  $834,172,878.  In  maDy  cases  the  cost  of  road  and  equipment  is  made  to  balance  with  the  amount  of  stock 
and  bonds  so  that  this  sum  is  in  excess  of  actual  value. 

In  view  cf  these  facts,  and  without  any  expression  as  to  its  accuracy,  we  have  assumed,  until  more  reliable 
data  is  available,  that  the  value  of  the  railroad  property  in  Pennsylvania  is  $800,000,000. 

The  value  of  street  railways  is  some  $50,000,000,  of  canals  some  $30,000,000,  of  telegraph  and  telephone 
companies  some  $6  000,000,  of  express  companies  some  $1,000,000. 

The  value  of  the  property— that  is,  the  loans  on  bonds  and  mortgages  and  collaterals  and  the  stock  and 
bonds  held  by  the  stock  fire  insurance  companies  of  the  State,  exclusive  of  the  real  estate,  which  is  taxed  locally — 
is  $33,024,332  ; that  held  by  mutual  companies,  $8,036,004.  It  is  assumed  that  the  value  of  similar  property  of 
other  State  fii  e companies,  that  in  accordance  with  the  business  done  in  the  State  should  be  assigned  to  the  State’ 
should  be  $6,497,512.  The  life  insurance  policies  in  force  in  the  State  December  31d,  1891,  amounted  to 
$486,719,502.  A portion  of  the  premium  reserve  of  the  companies  carrying  these  policies  should  be  held  as 
against  this  and  should  be  regarded  as  Pennsylvania  property.  The  reserve  is  about  one-sixth  of  the  policies,  usually 

The  personal  property,  or  what  is  termed  elsewhere  moneyed  capital  or  evidences  of  indebtedness, 
held  by  State  banks,  is  some  $40,000,000 ; by  national  banks,  some  $275,000,000.  The  value  of  such  property 
held  by  private  banks  and  bankers  has  not  been  ascertained. 

It  is  conceded  for  the  reasons  already  stated  that  this  estimate  of  the  value  of  corporate  property  not 
given  elsewhere  in  this  report  is  defective,  but  in  view  of  the  figures  just  given  we  have  placed  it  at  $1,250,000,000. 


VALUATION  OF  PROPERTY  BASED  ON  INSURANCE. 

In  pursuing  its  investigations  your  committee  was  led  to  the  belief  that  the  amount  of  fire  insurance  at  risk 
on  property  in  the  State  December  31.  1891,  would  furnish  a basis,  possibly  the  best  obtainable,  for  estimating  the 
total  actual  value  of  what  may  be  somewhat  inexactly  termed  insurable  property.  This  would  include  all  build- 
ings and  their  contents,  practically  everything  except  growing  crops,  land,  money  and  stocks,  bonds,  notes  and 
other  evidences  of  indebtedness.  Live  stock  has  not  been  included  in  the  estimate  given  below  so  far  as  it  was 
possible  to  separate  it  from  other  property. 

From  the  “ igth  Annual  Report  of  the  Insurance  Commissioner  of  the  State  of  Pennsylvania ,”  the  report 
f r 1891,  we  compile  the  fol’owing  table.  While  this  report  gives  the  amount  of  insurance  written  on 
property  in  Pennsylvania  in  1891,  it  does  not  show,  exmpt  in  the  case  of  the  Mutual  Fire  Companies,  and  of 
perpetual  ins  ranee,  the  amount  at  risk  at  the  close  of  the  year.  It  was  assumed  that  the  amount  of  insurance 
written  in  1891,  purely  on  Pennsylvania  property  bore  the  same  ratio  to  the  total  amount  at  risk  in  Pennsylvania 
at  the  close  of  the  year  that  the  total  amount  wri  ten  in  all  States  by  the  companies  doing  business  in  Pennsylvania 
in  1891  bore  to  the  tot'd  amount  at  risk  December  31,  1891.  It  is  also  assumed  that  all  of  the  risks  of  the  Mutual 
Companies  are  in  Pennsylvania.  Reports  showed  that  some  98  per  cent,  of  the  perpetual  insurance  reported  was 
also  carried  on  Penmylvania  property. 

TABLE  SHOWING  INSURANCE  WRITTEN  IN  PENNSYLVANIA  IN  1891,  AND  TOTAL  AMOUNT 
OF  INSURANCE  AT  RISK  DECEMBER  31,  1891. 


1 

Written. 

Percentage  of 
business  written 
to  amount  at 
risk. 

At  Risk. 

Penn’a  Mutual  Companies 

1 

$ 578,292,027 

293,507,720 

441,030,140 

260,967,278 

333,353,929 

879,600 

$1,908,030,314 

2,033,585 

1,066,215 

2,350,828 

$ 5,450,620 

$1,913,481,314 

Stock  Companies — 

Pennsylvania  Companies 

$271,766,407 

364,487,719 

233,006,498 

108 

Other  State  Companies 

Foreign  Companies 

121 

112 



Perpetual  Insurance  98  per  cent,  total 

Excess  in  unauthorized.  Companies  . .. 

Total  Fire 

Marine  and  Inland— 

Pennsylvania  Companies 

36,492,285 

13,682,414 

47,016,394 

5.6 

Other  State  Companies 

5.6 

Foreign  Companies 

5. 

1 

Total  Marine  and  Inland 

Total  at  risk 

24 


In  addition  to  the  insurance  reported  there  is  a large  amount  of  what  is  termed  “underground”  insurance, 
or  that  placed  in  companies  not  authorized  to  do  business  in  the  State.  How  much  of  this  is  carried  is  pure 
conjecture.  It  is  claimed  that  in  Philadelphia  alone  the  premiums  on  this  business  amount  to  $150,000  annually. 
There  are  about  180  factories  in  Pennsylvania  insuring  in  mutual  companies  whose  insurance  is  not  recorded  in 
Pennsylvania.  These  risks  range  from  $30,000  to  $2,000,000.  An  average  of  $400,000  a risk,  would  indicate, 
$72,000,000  of  insurance  on  these  works.  Some  estimates  place  the  total  “ underground  ” insurance  in  Pennsyl- 
vania at  $150,000,000.  Good  judges  estimate  it  at  an  amount  sufficient  to  raise  the  total  risks  in  Pennsylvania  at 
the  close  of  1891  to  $2  000,000,000,  and  this  will  be  taken  as  the  amount  at  risk  at  that  date. 

To  arrive  at  the  relation  between  the  actual  value  of  the  property  insured  and  the  amount  at  risk  upon  the 
same,  as  well  as  to  get  the  opinion  of  the  best  judges  as  to  the  percentage  of  all  kinds  of  insurable  property  in  the 
State  covered  in  whole  or  in  part  by  insurance,  and  so  far  as  possible  to  cla'S'fy  this  insurance,  circulars  were  sent 
to  all  of  the  insurance  companies  doing  business  in  the  State  as  well  as  to  all  registered  and  licensed  insurance 
brokers. 

The  average  of  something  over  201  replies  showed  that  in  the  opinion  of  those  making  returns,  property 
was  insured  for  67  per  cent,  of  its  value.  A table  on  pages  16  to  27  of  the  ‘Philadelphia  and  Pennsylvania 
Insurance  Directory  ” for  1892,  gives  the  whole  value  of  property  insured  in  Philalelphia  at  the  close  of  1891 
as  $1  ,122,918,000,  and  the  amount  of  insurance  carried  on  this  as  $727,332,80).  This  would  indicate  that  the 
property  was  insured  for  61.77  per  ce  it.  of  its  value  A very  large  percentage  of  all  of  the  insurance  carried  in 
this  State  is  written  in  Philadelphia  ; full  one-half  it  is  estimated.  A consideration  of  all  of  the  facts  that  came 
to  our  notice  having  in  view  not  only  the  reports  we  have  received,  bat  the  experience  and  amount  of  business 
done  by  those  making  them,  leads  us  to  assume  that  6 of  per  cent,  of  the  value  of  property  insured  is  covered  by 
the  risk.  This  would  mrike  the  total  value  of  property  covered  by  insurance  $3  000,000,000. 

The  question  as  to  what  proportion  of  the  insurable  property  of  Pennsylvania  is  covered,  either  in  whole,  or 
in  part,  by  insurance  was  a more  difficult  one.  The  reports  received  gave  the  amount  at  from  30  per  cent,  to  80 
per  cent.  It  was  almost  impossible  to  make  an  average  that  would  have  much  value,  as  so  many  of  the  reports 
were  from  mutual  companies  that  only  took  local  insurance.  The  reports  from  those  most  experienced  and  doing 
the  largest  business,  checked  and  modified  by  correspondence,  seem  to  indicate  that  not  over  60  per  cent,  of  the 
insurable  properly  of  Pennsylvania  is  protected  in  whole  or  in  part..  On  the  basis  that  the  full  value  of  property 
on  which  insurance  is  carried  is  $3,000,000,000,  and  that  this  is  60  per  cent,  only  of  the  total  insurable  property, 
the  total  value  of  all  insurable  property  in  Pennsylvania  at  the  close  ^1801  would  be  $5,000,000,000.  This  is 
an  under  estimate  rather  than  an  over  statement. 

It  has  been  found  exceedingly  difficu  t to  secure  any  satisfactory  distribution  of  this  total  into  classes. 

The  attempt  was  made  to  divide  the  insurable  property  in  the  State  into  the  following  four  classes  : 

CLASSES  OF  INSURABLE  PROPERTY. 

Class  1 . Houses,  barns,  dwellings,  store  rooms,  etc.,  not  including  manufacturing  establishments. 

Class  2.  Contents  of  same  as  furniture,  crops,  etc.  exclusive  of  stocks  of  merchandise. 

Class  3.  Stocks  of  merchandise  on  shelves  or  in  store  house. 

Class  4.  All  other  property,  as  manufacturing  establishments,  carpenter  shops,  etc.,  and  their  contents. 

It  nny  be  said  in  a general  way,  though  to  the  statement  there  are  notable  exceptions,  that  most  of  the 
mutual  companies,  which  had  at  risk  nearly  30  per  cent,  of  the  entire  insurance  in  force  in  the  State,  December 
31st,  1891,  take  no  risks  in  the  last  two  classes.  Most  of  the  perpetual  insurance,  which  amounted  to  nearly 
on  -sixth  of  the  total  insurance,  was  non-hazardous  and  was  chiefly  on  dwellings  and  dwellings  with  connected 
stores,  schools,  churches,  hospitals,  etc.,  chiefly  brick  and  stone  buildings  and  the  r contents  ; in  a wo  d,  these 
two  classes  of  insurance  were  special  and  not  genera’,  and  would,  therefore,  to  an  extent,  render  inaccurate  any 
average  drawn  from  the  repo  ts  received.  Allowing,  as  far  as  possible,  for  ihese  and  other  dLturbing  factors,  an 
inspection  of  ihe  reports  made  to  your  committee  would  indicate  that  every  $1,000  at  risk  in  the  State  would  be 
divided  as  follows  : 

CLASSIFICATION  OF  EVERY  $1,000  OF  INSURABLE  PROPERTY. 

Houses,  barns,  dwellings,  store-rooms,  etc.,  not  including  manufacturing  establishments $ 537 

Contents  of  same,  as  furniture,  crops,  etc.,  exclusive  of  stocks  of  merchandise 145 

Stocks  of  merchandise  on  shelves  or  in  store-house 120 

All  other  property,  as  manufacturing  establishments,  carpenter  shops,  etc.,  and  their  contents 198 

Total $1,000 

It  is  conceded  that  this  is  not  a very  satisfactory  division,  but  it  is  the  best  that  could  be  secured.  It  is 
hoped  that  this  subject  will  be  pursued  more  thoroughly  in  the  future. 

On  the  basis  of  the  above  classification,  the  $5,000,000,000,  which  represents  the  value  of  insurable  prop- 
erty in  Pennsylvania,  will  be  divided  as  follows  : 


Class  1. 
Class  2. 
Class  3. 
Class  4. 


25 


CLASSIFICATION  OF  TOTAL  INSURABLE  PROPERTY. 

Class  1.  Houses,  barns,  dwellings,  store-rooms,  etc.,  not  including  manufacturing  establishments.. $2, 685, 000, 000 


Class  2.  Contents  of  same,  as  furniture,  crops,  etc.,  exclusive  of  stocks  of  merchandise 725,000,000 

Class  3.  Stocks  of  merchandise  on  shelves  or  in  store-house 600,000,000 

Class  4.  All  other  property,  as  manufacturing  establishments,  carpenter  shops,  etc.,  and  their 

contents 990,000,000 

Total $5,000,000,000 

The  accuracy  of  these  estimates  will  be  discussed  elsewhere. 


PART  II. 

TAXES. 

The  revenues  of  the  various  bodies  in  the  Commonwealth  of  Pennsylvania  authorized  to  levy  taxes  are  de- 
rived not  alone  from  what  are  properly  called  taxes,  but  include  payments  for  privileges,  chartered  and  otherwise, 
and  for  services  performed,  as  well  as  income  from  other  sources;  as  from  the  sale  of  bonds  or  other  property,  in- 
terest, etc.  Our  investiga’ion  is  concerned  chiefly  with  taxes  proper  and  the  revenue  from  privileges  and  for 
services. 

TOTAL  TAXES. 

The  total  taxes,  licenses,  etc.,  paid  in  1891  to  all  bodies  in  the  Commonwealth  of  Pennsylvania  authorized 
to  levy  taxes,  so  far  as  the  same  could  be  ascertained,  amounted  to  $49,564,536.  This  is  divided  as  follows  : 

Total  Taxes,  Licenses,  etc.,  Paid  in  Pennsylvania  in  1891* — 


To  Sta'e $12,022,527  00 

County 5,630,488  00 

Local  Bodies 31,730,891  00 


Total $49,383  907  00 


The  methods  by  which  this  result  was  reached  and  the  sources  of  the  information,  as  well  as  the  details  as 
to  these  taxes,  and  division,  so  far  as  possible,  into  classes,  are  given  below.  The  amount  of  certain  taxes,  chiefly 
poor  and  dog  taxes,  could  not  be  a'certained.  It  is  possible  that  the  total  taxation  of  Pennsylvania  will  reach 
$50,000,000  annually. 

STATE  TAXES.f 

The  revenues  of  the  commonwea’th  may  be  divided  into  two  classes,  according  to  the  methods  by  which 
they  are  collected : 

1.  Those  paid  directly  or  through  other  State  officials  to  the  State  Treasurer. 

2.  Those  collected  by  county  officials  and  by  them  paid  to  the  State  Treasurer. 


CLASS  I- 

Revenue  Paid  Directly  to  the  State. 

1.  Bonus  on  Charters  of  afl  corporations  organized  for  profit  except  railroad,  turnpike,  bridge  and  ceme- 
tery companies.  (Rate,  ^ of  1 per  cent,  on  authorized  capital.) 

2.  Tax  on  Capital  Stock  of  a'l  corporations  and  limited  partnerships  except  banks,  saving  institutions  and 
foreign  insurance  companies  and  corporations  “ organized  exclusively  for  manufacturing  purposes  ” Brewing  and 
distilling  companies  and  such  manufacturing  companies  as  enjoy  the  right  of  eminent  domain  are  not  exempted 
from  tax  on  capital  stock  (Rate,  5 mills  on  each  dollar  of  ascertained  valuation  of  capital  stock,  except  in  case  of 
Pennsylvania  fire  and  marine  insurance  companies,  when  rate  is  3 mills.) 

3.  Tax  on  Corporate,  County  and  Municipal  Loans,  held  in  the  State.  (Rate  in  1891,  3 mills  ; in  1892,  4 

mils.) 

4.  Tax  on  Gross  Receipts  of  transportation,  transmission  and  electric  light  companies  (Rate,  8 mills.) 

5.  Tax  on  Bank  Stock  levied  on  incorporated  banks  and  savings  institutions  (Rate,  banks  may  elect  to 
pay  8 mil  s on  par  value  of  stock  when  all  property  not  invested  in  real  estate  shall  be  exempt,  or  share  holders 
must  pay  State  4 mills  on  ascertained  value  of  stock.  Banks  also  pay  fees  to  defray  cost  of  oank  examination.) 

6.  Tax  on  Gross  Premiums  of  insurance  companies  levied  on  the  bu-iness  done  in  Pennsylvania  of  all 
companies,  except  those  doing  a purely  mutual  business.  (Rate  on  Pennsylvan:a  companies  8 mills ; other 
State  and  foreign,  2 per  cent.) 

7.  Tax  on  Net  Earnings  or  Income  of  brokers,  private  banks  and  unincorporated  banks  and  saving 
institutions.  (Rate,  3 per  cent.) 

* See  explanation,  page  27,  regarding  certain  State  taxes  collected  by  counties. 

t See  “A  Synopsis  of  the  Tax  Laws  of  Pennsylvania,”  by  Frank  M.  Eastman,  of  the  Auditor  General’s 


office. 


26 


8.  Bonus  on  Commissions  of  Notaries  Public.  (Rate,  $25  each  ) 

9.  Tax  on  Gross  Receipts  of  Notaries  Public.  (Rate,  5 per  cent.) 

10.  Tax  on  Sale  of  Fertilizers.  (Rate,  from  10  to  30  dollars  per  article  according  to  amount  of  sales.) 

11.  Annuity  for  Right  of  Way  from  N.  Y.,  L.  E.  & W.  R.  R.  for  privilege  of  constructing  road  through 
portions  of  Commonwealth. 

12.  Miscellaneous  Revenue  Received  directly  by  the  State  is  from 

Sales  of  Land, 

Pamphlet  Laws, 

Bonds, 

Old  Material, 

Payment  of  Bonds  received  for  sale,  Public  Works, 

Interest, 

Fees  and  Commissions  of  Public  Officers, 

Penalties  and  Fines, 

Escheats, 

Unexpended  Balances  of  Appropriations, 

Appropriations  from  National  Government. 

Conscience  Money. 

CLASS  II 

Revenue  Collected  by  County  Officers  on  State  Account. 

1.  Tax  on  Personal  Property. 

a.  On  all  moneyed  capital  and  evidences  of  indebtedness,  including  loans,  bonds,  stocks,  mortgages, 
notes,  judgments,  agreements  and  accounts  bearing  interest,  etc.  Exceptions  are  bank  notes,  notes  discounted 
at  banks,  and  all  building  and  loan  associations. 

b.  All  annuities  of  a yearly  value  of  over  $200. 

c.  All  passenger  vehicles  for  hire  except  steam  and  street  passenger  rail  way  cars. 

All  moneyed  capital,  including  mortgages,  is  exempt  from  local  taxation. 

Rate  on  all  above,  4 mills. 

2.  Tax  on  Collateral  Inheritances.  (Rate,  $5  on  every  $100.) 

3.  Tax  on  Writs , Deeds , Wills  and  Commissions  of  Inferior  Officers.  (Rate  varies.  See  Law  and 

the  Fee  Bills.) 

4.  Licenses.  (Rate,  Auctioneers,  $200  to  $3,000  a year  ; Billiard  Tables  and  Bowling  Alleys,  $30  for 

first ; $10  for  each  additional ; Wholesale  Liquor  Dealers  : cities  1st  and  2d  class,  $1,000 ; 3d  class,  $500  ; all 
other  cities,  $300  ; boroughs,  $200  ; townships,  $100;  Bottlers,  cities,  $300;  boroughs,  $200;  townships,  $100  ; 
Retail  Liquor  Dealers,  nothing  to  State  ; Brokers,  3 per  cent,  on  receipts  ; Peddlers,  on  foot,  $8.00;  1 horse  and 
wagon,  $40  ; 2 horses  and  wagon,  $50  ; Theatres,  etc.,  Philadelphia,  $500  a year;  Allegheny  County,  $200  ; 

other  counties,  $50;  mercantile  license,  $7  to  $1,000.) 

5.  Fees  Public  Officers.  (Rate  as  per  Fee  Bill.) 


COUNTY  TAXES. 

1.  Tax  on  Real  Estate.  All  real  estate  is  taxable  for  county  purposes,  except  that  of  radroads  necessary 
for  the  exercise  of  their  franchises  ; that  of  other  corporations  exempt  by  reason  of  payment  of  State  taxes  and  that 
used  for  public,  charitable  and  religious  purposes.  (Rate  varies  with  relation  between  actual  and  assessed  valua- 
tion, and  with  amount  necessary  to  be  raised  for  county  purposes.) 

2.  Tax  on  Live  Stock.  All  horses,  mares,  geldings,  mules  and  neat  cattle  over  4 years  of  age.  (Rate  as 
on  real  estate.) 

3.  Tax  on  Occupations.  Value  of  all  salaries  and  emoluments  of  office,  offices,  posts  of  profit,  professions, 
trades  and  occupations.  These  are  supposed  to  be  assessed  at  actual  yearly  income,  and  are  uniform  on  each 
class  for  each  county.  (Ra^e  as  on  real  estate.) 

4.  Licenses.  Under  the  law  of  1891,  all  retail  liquor  licenses  go  to  the  county  and  local  governments 
Of  the  sums  received,  $100  from  city  licenses  and  one-fifth  from  borough  and  township  licenses,  go  to  the  county, 

5.  Tax  on  Vehicles.  The  counties  of  Allegheny,  Crawford,  Delaware,  Huntingdon,  Lackawanna, 
Luzerne  and  Schuylkill  assess  vehicles  for  county  purpose  • . 

6.  Return  of  State  Tax.  In  1892  and  thereafter  three-fourths  of  the  taxes  on  propeity,  collected  by 
counties  for  the  State,  are  to  be  returned  to  the  counties  to  cover  cost  of  assessment  and  collection  of  same,  and  to  pay 
for  certain  duties  or  services  performed  by  the  county  for  the  State. 

7.  Miscellaneous.  As  with  the  State,  so  wiih  the  counties;  there  are  sources  of  revenue  that  are  neither 
taxes  nor  licenses,  but  arise  from  sales  of  property  and  bonds,  fines,  penalties,  fees,  unexpended  balances,  etc. 
These  need  not  be  considered  for  the  purposes  of  this  investigation. 

27 


LOCAL  TAXES. 


By  local  taxes  are  in  -ant  those  levied  by  townships,  boroughs  and  cities,  wards,  school  and  poor  districts, 
and  all  bodies  in  the  Com nonwea'th,  other  than  the  Sta'e  and  counties,  authorized  to  levy  taxes. 

As  a rule,  the  subjects  of  taxation  for  local  purposes  are  the  same  as  those  for  county,  the  county  assess- 
ment being  taken  as  the  basis  of  taxation  for  these  local  bod  es.  The  except  ons  will  be  notel  be'ow.  The  rates 
of  taxation  vary  with  each  local  body,  even  for  the  same  purposes. 

1.  Tax  on  Real  Estate.  Subjects  same  as  county.  (Rate  varies  with  district.) 

2.  Tax  on  Live  Stock.  Subjects  same  as  county.  (Rate  varies  with  district.) 

3.  Tax  on  Occupation.  Subjects  same  as  county.  (Rate  varies  with  district). 

4.  Licenses.  The  remainder  of  retail  liquor  licenses,  after  deducting  county’s  share,  goes  to  city, 
borough  or  township,  respectively. 

5.  Tax  on  Dogs.  Dogs  are  taxed  in  boroughs  and  townships  and  licensed  in  cities. 

6.  Tax  on  Vehicles.  Some  local  bodies  tax  or  license  all  vehicles. 

7.  School  Money  from  State.  The  State  appropriates  a certa’n  sum  each  year  to  the  several  districts  for 
school  purposes. 

8.  Poor  Taxes.  There  are  in  Pennsylvania  certain  poor  districts  which  have  ihe  po.ver  to  levy  taxes  for 

support  of  poor.  Some  of  them  are  older  than  the  State,  and  but  little  information  concerning  them  is  available. 

9.  Miscellaneous.  Regarding  revenue  from  miscellaneous  sources,  the  same  remark  may  be  made  as 
under  county  taxes.  In  addition,  there  are  water  taxes  and  others  of  a similar  character  for  special  services. 


STATE  TAXES. 

The  total  revenue  of  the  Commonwealth  for  the  year  ending  November  30th,  1891,  as  given  in  the  Report 
of  the  Auditor  General,  (pages  1 and  2),  was  $13,007,062.39.  These  were  unusually  heavy.  The  sources  of  this 
revenue  may  be  classified  as  follows  : 

TOTAL  REVENUE  OF  THE  COMMONWEALTH  OF  PENNSYLVANIA  FOR  1891. 


Taxes — 

^Corporation  Stock  and  Limited  Partnerships $2,378,911  54 

fGross  Receipts  (Corporations)  i 696,176  62 

Gross  Premiums  (Insurance  Companies)  55,040  68 

Bank  Stock 413,177  45 

J Loans  (Private  Corporations) 1,289,220  41 

P'oreign  Insurance  Companies 395,307  97 

Net  Earnings  (Banks  and  Bankers) 68,405  44 

Personal  Property  1,906,244  67 

Collateral  Inheritance 1,232,766  80 

Sale  Fertilizers 8,710  00 

| Loans  (County  and  Municipal) 122,800  20 


$8,566,761  78 

Licenses  and  Privileges — 

Eating  Houses $ 11,339  99 

Liquor,  Retail 440,249  18 

Who’esale 422,479  77 

Brewers 144,801  39 

Bottlers 94,196  62 

Retailers 571,074  48 

Billiards 45,296  24 

Brokers 41,224  46 

Auctioneers 26,093  18 

Peddlers...^ 2,706  44 

Theatre,  Circus,  etc... 29,832  25 

Bonus  on  Charters 243,831  87 

Notary  Public  Commissions 20,200  00 

Erie  Railroad  Annuity 10,000  00 


$2,103,325  87 

*8440,000  of  this  amount  is  payment  of  arrears  of  former  years.  18180,000  of  this  amount  is  payment  of 
arrears  of  former  years . 18725,000  of  these  sums  is  payment  of  arrears  of  former  years. 


28 


Fees,  Commissions,  etc.,  to  Public  Officers — 

Notaries  Public,  Commissions  on  Receipts $ 4,402  22 

Writs,  Deeds,  etc 172,443  82 

Land  Sales 994  08 

Fines  (Miscellaneous) 101  50 

Fees,  Public  Officers 92,541  10 

Miscellaneous 21,075  07 


$ 291,560  78 

Sales — 

Lands  (Some  Interest  Included) $ 1,948  27 

Old  Material  (Miscellaneous) 25  09 

Pamphlet  Laws 530  45 

Allegheny  Valley  Railroad.  (State  Works  Bond) 100,000  00 


$ 102,503  81 

Interest — 

Allegheny  Valley  Railroad $ 92,500  00 

U.  S.  Bonds 132,843  75 

Interest  Accrued 14,531  87 


$ 239,875  62 

Miscellaneous  Sources — 

Penalties  (Chester  City) $ 121  95 

U.  S.  Government,  account  Soldiers’  and  Sailors’  Home,  Erie 38,331  26 

Refund  Direct  Tax 1,654,711  43 

Escheats 1,895  13 

Conscience  Money • 215  00 

Refunded  Cash  (Chiefly  Unexpended  Balance  of  Public  Officers) 7,759  76 


$1,703,034  53 

Recapitulation — 

Taxes $ 8,566,761  78 

Licenses  and  Privileges 2,103,325  87 

Fees,  Commissions,  etc  291,560  78 

Sales 102,503  81 

Interest.. 239,875  62 

Miscellaneous, 1,703,034  53 


Total $13,007,062  39 


Of  the  above  only  the  first  three  items,  amounting  to  $10  961,648,  are  such  payments  as  fall  within  the 
scope  of  this  report,  and  are  the  only  sums  included  in  the  statement  of  “ Total  Taxes  Paid.” 

The  items  of  tax  on  personal  property  and  all  licenses,  except  bonus  on  charters,  notary  public  commis- 
sions and  Erie  Railroad  annuity,  appear  in  the  report  of  county  and  local  taxes  as  they  are  collected  through  the 
county  officials.  The  amounts  of  these  taxes  given  in  the  Auditor’s  Report  differ  from  those  given  in  the  Reports 
of  the  County  Commissioners,  as  printed  in  the  Report  of  the  Secretary  of  Internal  Affairs.  The  differences 
arise  in  part  from  the  different  periods  the  reports  cover,  and  in  part  from  the  portion  of  fees  retained  by  county 
offices. 

Still  another  classification  of  the  revenues  of  the  State,  based  on  the  civil  status  of  the  parties  paying  the 
taxes,  is  as  follows,  using  the  figures  of  the  Audito  General’s  Report.  It  has  been  difficult,  in  some  cases,  to 
properly  classify  the  items.  It  is  not  claimed  ihat  the  classification  is  in  all  cases  exact. 


TOTAL  REVENUE  OF  THE  COMMONWEALTH  OF  PENNSYLVANIA  CLASSIFIED  ACCORD- 
ING TO  CIVIL  STATUS  OF  PARTIES  MAKING  THE  PAYMENT. 

PERSONAL.— 

Taxes — 

Net  Earnings,  Banks  and  Bankers $ 68,405  44 

Personal  Property 1,906,244  67 

Collateral  Inheritance  1,232,766  80 

Sale  Fertilizers 8,710  00  $ 3,216,126  91 


29 


Licenses  and  Privileges — 

Eating  Houses 

Liquor,  Retail 

Wholesale 

Brewers 

Bottlers  

Retailers  . . 

Billiards. 

Brokers 

Auctioneers 

Peddlers . 

Circus,  Theatres,  etc 

Notary  Public  Commissions, 
Sales — 


11,339  99 
440,249  18 
422,479  77 
144,801  39 
94,196  62 
571,074  48 
45,296  24 
41,224  46 
26,093  18 
2,706  44 
29,832  25 

20,200  00  1,849,494  00 


ten 


Lands  (Some  Interest  Included) 

Old  Material  (Miscellaneous) 

Fees,  Commissions,  etc.,  to  Public  Officers— 

Notary  Public  Commissions  on  Receipts...... 

Writs,  Deeds,  etc, 

Land  Sales jj  ,i„. 

Fines  (Miscellaneous)  

Miscellaneous — 

Escheats . . . . . . 

Conscience  Money .V.\ T.  j'/. 


rrA 


CORPORATIONS. 
Taxes — 


1,948  27 
25  09 

4,402  21 
122,443  82 

iorso 

133] 


or 


IL 


1,895  13 
215  00 

'C'!5 


1,973  36 


177,944  61 

2,110  13 
$5,247,649  01 


Corporation  Stock  and  Limited  Partnerships $2,378,911  54 

Gross  Receipts 696,176  62 

Gross  Premiums  (Insurance  Companies) 55,040  68 

Bank  Stock 413,177  45 

Loans,  Private  Corporations 1,289,220  41 

Foreign  Insurance  Companies 395,307  97 

Licenses  and  Privileges — 

Bonus  on  Charters 243,831  87 

Annuity  for  Right  of  Way,  Erie  Railroad 10,000  00 


Sales — 

Allegheny  Valley  Railroad  (State  Works  Bond) 
Interest — 

Allegheny  Valley  Railroad  on  Bonds 

Total 


$ 5,227,834  67 

253,831  87 
100,000  00 
92,500  00 
$ 5,674,166  54 


CORPORATIONS  AND  PERSONAL,  MIXED.— 

Interest — 

Interest  accrued 

Fees,  Commissions  and  Public  Officers — 

Fees,  Public  Officers 92,541  10 

Miscellaneous 21,075  07 


14,531  87 


13,616  17 


NATIONAL,  STATE  AND  LOCAL  GOVERNMENTS.— 
Taxes— 

Loans,  County  and  Municipal I 

Sales— 

Pamphlet  Laws 

Interest — 

United  States  Bonds..-. 

Miscellaneous — 


Penalties,  (Chester  City) $ 121  95 

United  States  Government,  Soldiers’  and  Sailors’  Home,  Erie,  38,331  26 

Refund  Direct  Tax 1,654,711  43 

Refunded  Cash  (Unexpended  Balances) 7,759  76 


$ 128,148  04 

$122,800  20 
530  45 
132,843  75 


$1,700,924  40 


$1,957,0.98  80 


$5,247,649  01 
5,647,166  54 
128,148  04 
1,957,098  80 

$13,007  062  36 

The  total  State  taxes,  using  the  term  taxes  to  include  taxes  proper,  licenses  and  fees,  will,  in  the  report  on 
total  taxes  be  taken,  as  $1 2,022,537 , divided  as  follows : 


Taxes $8,566,762  00 

Licenses,  as  per  County  Reports 2,890,172  00 

Bonus  on  Charters 243,832  00 

Commission,  Notaries  Public 20,200  00 

Erie  Railroad  Annuity 10,000  00 

Fees,  etc.... 291,561  00 


$12,022,527  00 


RECAPITULATION— 

Personal 

Corporation 

Personal  and  Corporations,  Mixed 
- Governments  


COUNTY  AND  LOCAL  TAXES- 

The  basis  of  the  statement  regarding  the  local  taxa  ion  of  the  State  is  the  reports  of  the  Secretary  of  In- 
ternal Affairs  and  of  the  Auditor  General.  The  firs't  is  supposed  to  show  all  of  the  taxes  collected  by  the  several 
counties,  cities,  boroughs,  townships,  wards,  precincts,  school  and  poor  districts  and  by  all  other  taxing  bodies  in 
the  commonwealth,  except  the  State.  This  report  also  shows  certain  moneys  collected  by  these  local  bodies  on 
behalf  of  the  State,  and  by  them  sent  to  the  State  Treasurer.  The'  report  of  the  Auditor  General  is  supposed  to 
show  the  entire  revenue  of  the  State  government,  including  not  only  that  received  directly  by  the  State  officers, 
but  that  collected  by  the  counties  on  account  of  the  State  and  forwarded  to  the  State  Treasurer. 

The  amount  of  taxes  shown  by  the  reports  from  the  several  counties  as  collected  by  the  counties  and  other 
local  bodies,  either  on  their  own  account  or  that  of  the  State,  was  $37,377,866.  (See  Report  of  Secretary  of  In- 
ternal Affairs  for  1891,  Part  II.,  pages  B 303  and  B 305.)  The  counties  of  Berks,  Carbon,  Luzerne,  McKean, 
Mifflin,  Schuylkill,  Snyder  and  Tioga  failed  to  make  returns  of  taxes  assessed,  except  those  for  county  purposes 
and  State  tax  on  moneyed  capital  and  vt  hides.  The  Secretary  of  Internal  Affairs  estimates  that  if  complete  re- 
turns had  been  received  from  all  counties,  the  total  would  probably  have  amounted  to  not  far  from  $42,000,000. 
(Report  A.  159.)  That  is,  the  total  would  have  been  112.4  per  cent,  of  the  amount  reported.  The  totals  reported 
may  be  increased,  therefore,  some  12£  percent,  to  secure  an  approximately  correct  total. 

Assuming  that  the  amount  of  taxes  collected  for  local  purposes  is  $42,000,000,  less  the  county  taxes,  the 
State  taxes  on  moneyed  capital  and  the  amount  received  from  licenses,  the  $42,000,000  will  be  divided  as 
follows : 

STATEMENT  SHOWING  THE  TAXES  PAID  THE  SEVERAL  COUNTIES  OF  THE  COMMON- 
WEALTH OF  PENNSYLVANIA  AND  TO  LOCAL  GOVERNMENTS  IN  THE  COUNTIES 
EITHER  ON  THEIR  OWN  ACCOUNT  OR  ON  ACCOUNT  OF  THE  STATE. 


County  Tax  $ 5,630,488  00 

Local  Taxes 31,730,891  00 

State  Taxes  on  Moneyed  Capital  and  Vehicles..., 1,748,449  00 

State  Licenses  (12%  per  cent,  added  to  amount  reported.) 2,890,172  00 


$42,000,000  00 

The  first  two  amounts  will  be  given  as  the  totals  of  county  and  local  taxes  in  the  final  statement  of  total 

taxes. 

From  the  table  given  on  pages  B 304  and  B 305  of  the  Report  of  the  Secretary  of  Internal  Affairs,  we 
have  the  following  as  to  the  sources  and  objects  of  this  amount.  We  have  added  12%  per  cent,  to  certain  of  the 
amounts  given  in  the  table  to  compensate  for  the  missing  counties. 

STATEMENT  SHOWING  THE  SOURCES  AND  OBJECTS,  IN  PART,  * OF  TAXES  COLLECTED 
BY  COUNTIES  AND  LOCAL  GOVERNMENTS. 


For  Poor $ 2,182,492  00 

Roads  and  Bridges v 7,561,762  00 

Schools,  not  including  State  Appropriations 11,136,305  00 

From  Personal  Property : 2,186,875  00 

Occupations 941,616  00 

Licenses 2,890,172  00 

Real  Estate,  Railroads 665,961  00 

Corporations 927,407  00 

Other  Sources  and  Objects 12,507,410  00 


31 


$42,000,000  00 


TAXES  PAID  BY  CERTAIN  CORPORATIONS. 

As  has  been  stated  elsewhere  the  fact  that  there  is  no  complete  appraisal  of  the  stock  of  corporations  on 
file  at  Harrisburg,  and  will  uot  be  uatil  November,  mikes  our  report  on  the  taxition  of  corporations  fragmentary 
and  tentative.  We  have  ascertained  certain  facts  of  interest  which  we  give  in  this  report.  Final  conclusions  must 
be  delayed  until  fuller  information  can  be  had.  In  the  meantime  some  of  the  facts  learned  are  of  interest. 

The  following  table  shows  the  relative  taxation  by  State  and  local  bodies,  of  certain  corporations. 


Character  of  Company. 

N umber 
of  Com- 
panies 
Reporting. 

State. 

County 

and 

Local. 

Total. 

Electric  Light 

3 

$ 1 ,826 

$ 139 

$ 1,965 

Express 

2 

7,080 

5,082 

12,162 

Gas  and  Water 

23 

9,481 

1,013 

10,494 

Limited  Partnership 

48 

16,062 

30,186 

46,248 

Mining,  Manufacturing  and  Oil 

326 

125,093 

515,709 

640,802 

Miscellaneous 

486 

536,124 

480,775 

1,016,899 

Miscellaneous 

10S 

25,029 

77,187 

102,216 

Telegraph,  Telephone,  etc 

38 

49,619 

11,218 

60,837 

Turnpike  Road,  etc 

Street  Railways 

11 

512 

1,886 

2,398 

16 

153,200 

133,289 

286,489 

Total 

1061 

$924,026 

$1,256,484 

$2,180,510 

That  is,  of  the  $2,180,510  taxes  paid  by  those  1,061  companies,  $1,256,484,  or  58  per  cent.,  was  paid  to 
county  and  local  bodies,  while  but  $924,026,  or  42  per  cent.,  was  paid  the  State. 

No  valuation  of  these  companies  has  been  secured;  hence,  no  estimate  as  to  millage  of  taxation  could  be 
made.  

TAXATION  OF  FIRE  INSURANCE  COMPANIES. 

According  to  the  Nineteenth  Pennsylvania  Fire  and  Marine  Insurance  Report,  1891,  (pages  xxii  and 
xxiii)  the  total  taxes  paid  by  the  joi&t  stock  Fire  and  Fire  Marine  Insurance  Companies  of  Pennsylvania,  in  1891, 
was  $407,386.  There  is  no  way  to  distinguish  between  taxes  paid  in  Pennsylvania  and  those  paid  by  these  compa- 
nies in  other  states.  These  companies  are  taxed  in  Pennsylvania  not  only  on  gross  premiums  and  capital  stock,  by 
the  State,  but  on  all  real  estate  owned.  The  total  value  of  property  held  by  these  companies  is  as  follows  : 

ACTUAL  PROPERTY  HELD  BY  JOINT  STOCK  FIRE  INSURANCE  COMPANIES  OF 


PENNSYLVANIA. 

Real  Estate  $ 3,616,056 

Loans  on  Bonds  and  Mortgages  13,151,017 

Stocks  and  Bonds 17,534,148 

Loans  on  Collateral 2,339,167 


$36,640,388 

This  is  all  the  property  held,  and  it  is  listed  at  its  full  value  as  it  goes  to  make  up  reserve  and  reinsurance 

fund. 

If  all  the  taxes  paid  are  based  on  this  property  the  rate  will  be  a little  over  11  mills. 


TOTAL  VALUE  OF  RAILROAD  PROPERTY. 

In  view  of  the  meagerness  of  our  returns  regarding  railroads  at  the  time  this  report  closes,  we  refer  to 
the  subject  of  the  taxes  paid  by  them  w ith  a good  deal  of  hesitation.  There  seems  to  be  no  disinclination  on 
the  part  of  railroads  to  give  information,  only  the  delay  incident  to  work  of  this  character.  The  figures  given  are 
only  tentative.  It  must  be  recalled  that  for  many  railroads  we  have  no  appraised  valuation  from  Harrisburg, 
for  reasons  elsewhere  pointed  out,  chiefly  that  railroads  paying  over  6 per  cent,  dividends  are  not  required  to 
make  affidavit,  so  that  our  total  valuation  is  an  estimate  subject  to  revision. 

We  have  received  reports  from  railroads  operating  4528  miles  of  road,  in  Pennsylvania,  that  is  38.7  per 
cent,  of  the  total  mileage  of  road  in  the  State.  These  reports  show  as  follows  : 

STATEMENT  OF  TAXES,  ETC.,  OF  4528  MILES  OF  RAILROAD  IN  PENNSYLVANIA. 

State  Taxes— 

On  Gross  Earnings $ 267,737 

Capital  Stock 679,295 

Funded  Debt 173,719 

$ 1,120,751 

County  Taxes 38,741 

City,  Township,  Borough,  etc 549,535 

Total  Taxes  Paid...., $ 1,709,027 

32 


Assuming  that  the  total  value  of  the  railroads  in’Pennsylvania  is  $800,000,000  and  that  the  value  of  the  4,528 
miles  bears  the  same  proportion  to  the  total  value,  that  this  mi  eage  does  to  the  total  mileage,  that  is  38.7  per  cent., 
the  value  of  this  4528  miles  would  be  $309,600  000.  This  would  make  the  millage  5£  mills. 

It  must  be  distinctly  understood  that  it  is  not  asserted  that  this  is  the  rate  of  taxation,  as  the  information 
at  hand  justifies  no  such  assertion.  With  the  information  that  will  be  available  after  November,  more  satisfac- 
tory conclusions  can  be  drawn. 

VALUATION  AND  TAXATION  BY  TOWNSHIPS,  BOROUGHS  AND  CITIES. 

In  view  of  the  fact  that  the  reports  of  assessments,  taxation,  etc  , for  1892,  were  not  available,  a hasty 
analysis  of  the  figures  of  1891,  as  given  in  the  Report  of  the  Secretary  of  Internal  Affairs  for  that  year  has  been 
made  in  order  to  show  the  valuation  and  taxation  by  classes  in  townsh  ps,  boroughs  and  cities.  This  has  involved 
many  thousands  of  calculations  and  in  all  cases  the  totals  do  not  agree  with  the  totals  given  in  the  report  from  which 
the  figures  were  derived.  As  the  differences  will  not  materially  alter  any  calculation  based  on  the  figures,  it  has  not 
been  thought  best  to  delay  the  report. 

One  or  two  facts  should  be  borne  in  mind  in  considering  these  statements. 

In  the  first  place  several  counties  made  no  returns  of  taxes,  while  all  counties  gave  assessments.  For  this 
reason  the  millage  shown  will  be  a little  less  than  the  full  return  of  taxes  paid  would  show. 

Again,  in  the  case  of  some  counties  that  have  made  returns,  the  report  is  not  complete  as  to  the  taxes  of 
the  minor  local  divisions,  and  this  again  will  slightly  increase  the  millage. 

It  must  be  distinctly  understood  that  these  calculations  are  not  final,  and  that  in  all  probability,  1892  returns 
will  show  somewhat  ditierent  results. 

The  total  valuation  of  all  property  assessed  in  the  Commonwealth,  arranged  by  classes  of  property,  and  by 
townships,  boroughs  and  cities,  is  as  follows  : 

A-TOTAL  ASSESSED  VALUATION  OF  PROPERTY  IN  PENNSYLVANIA  IN  1891.  AS  RETURNED 
TO  THE  SECRETARY  OF  STATE,  CLASSIFIED  BY  TOWNSHIPS,  BOROUGHS  AND  CITIES. 


Township. 

Borough. 

City. 

Total. 

Total  Value  Taxable  Real  Estate 

Total  Value  Live  Stock  Taxable 

Total  Value  Occupation,  etc 

Total  Taxable  for  County  and  Local  Purposes 

Money  at  Interest,  etc 

Value  Vehicles  for  Hire 

Total  Taxable  for  State  Purposes 

Total  Taxable  by  Counties  and  Local  Bodies  for 
State,  County  and  Local  Pui  poses 

$795,926,769 

35,423,469 

20,074,330 

$236,724,089 

3,723,740 

25,170,299 

$1,071,133,345 

5,722,277 

24,067,625 

$2,103,784,203 

44,869,486 

69,312,254 

$351,424,568 

124,540,219 

42,120 

$215,618,128 

81,880,700 

245,556 

$1,100,923,247 

374,017,303 

347,701 

$2,217,965,943 

580,438,222 

635,377 

$124,582,339 

$976,006,907 

$82,126,256 

$347,744,384 

$374,365,004 

$1,475,288,251 

$581,073,599 

$2,799,039,542 

Of  the  total  valuation  of  all  property  taxable  for  county  and  local  purposes  amounting  to  $2,217,965,943, 
$2,103,784,203  or  95  per  cent,  is  real  estate,  $44,869,486  or  2 per  cent,  live  stock,  and  $69,312,254  or  3 per  cent, 
occupation. 

37.8  per  cent,  of  the  real  estate  in  townships,  11.2  per  cent,  in  boroughs  and  51  per  cent,  in  cities. 

Of  the  total  of  $2,217,965,943,  the  value  of  township  property  was  $851,424,568  or  38  per  cent.,  of  borough 
$265,618,128  or  12  percent.,  of  cities,  $1,100,923,247  or  50  per  cent. 

Of  the  total  value  $581,073,599  moneys  and  vehicles,  $124,582,339  or  22  per  cent,  was  in  townships, 
$82,126,256  or  14  per  cent,  in  boroughs,  and  $374,365,004  or  64  per  cent,  in  cities. 

Of  the  total  value  of  property  assessed,  amounting  to  $2,799,039,542,  the  sum  of  $976,006,907  or  35  per 
cent,  was  in  townships,  $347,744,384  or  12  per  cent,  in  boroughs,  and  $1,475,288,251  or  53  per  cent,  in  cities. 

The  total  taxes  paid  as  shown  in  the  following  table  was  $38,249,447.  Regarding  this  amount,  the  state- 
ment made  above  as  to  its  imperfections  must  be  remembered  and  this  includes  all  the  taxes  collected  by  the 
County  or  Local  Bodies  whether  on  their  own  or  the  State  account,  but  does  not  include  any  State  taxes  collected 
directly  by  the  State. 

B.— TOTAL  TAXES  PAID  TO  COUNTYjOR  LOCAL  GOVERNMENTS  IN  PENNSYLVANIA  IN  1891 
EITHER  ON  AN  ACCOUNT  OR  ACCOUNT  OF  STATES,  AS  SHOWN  IN 
REPORT  OF  SECRETARY  OF  STATE. 


Township. 

Borough. 

City. 

Total. 

For  State 

County 

Poor 

Road 

School 

Real  Estate,  Railroads 

Other  Corporations 

On  Personal  Property 

Occupations 

Licenses 

*Total  for  all  Purposes 

$ 384,907 
3,379,319 
709,486 
3,177,331 
3,080,655 
64,330 
251,988 
672,957 
411,643 
108,699 

$ 271,062 
1,046,835 
344,896 
1,376,938 
1,613,229 
45,906 
224,379 
258,270 
328,334 
305,068 

$1,117,321 

1,405,296 

1,034,158 

1,689,099 

5,623,109 

480,966 

347,994 

1,042,664 

154,304 

1,975,168 

$1,773,290 

5,831,450 

2,088,540 

6,243,368 

10,316,993 

591,202 

824,361 

1,973,891 

894,281 

2,388,935 

$10,076,374 

$4,814,056 

$23,359,017 

$38,249,447 

♦These  are  not  the  totals  of  the  items  given  above,  but  the  total  taxes. 

33 


Of  the  $38,240,449  taxes  paid,  $10,076,374.  or  26.3  per  cent.,  were  paid  in  townships,  $4,814,056,  or  12.6 
per  cent.,  in  boroughs,  and  $23,359,017,  or  61.1  per  cent.,  in  cities. 

The  only  taxes  reported  in  the  above  table  that  are  not  taxes  on  some  kind  of  property  are  license: 
Deducting  the  amounts  paid  on  licenses,  township  taxes  would  be  $9,967  675,  boroughs  $4,503,918,  cities 
$21,383,851,  and  total  $35  86u  51 2.  On  the  basis  of  these  figures  as  taxes  collected,  and  the  totals  given  in  Table 
A above,  the  millage  in  townships  would  be  10.2  mills ; in  boroughs  13  mills,  and  in  cities  14  mills  and  total  on  all 
property  13.4  mills. 


PART  III 


EXEMPTED  PROPERTY. 


I !P  , 

, ' , 

. / * T> 

x*.. 

' °*’l  V 

-0 


In  view  of  the  fact  that  we  have  given  in  detail  in  Part  II.  all  the  classes  of  property  that  are  taxed,  i 
seems  hardly  necessary  to  give  here  any  detailed  statement  as  to  classes  that  are  either  exempted  or  not  taxed. 

The  only  classes  of  property  that  can,  under  the  constitution,  be  exempted  by  law  from  all  taxation  an 
“ public  property  used  for  public  purposes,  actual  places  of  religious  worship,  places  of  burial  not  used  or  held  fo 
private  or  corporate  profit,  and  institutions  of  a purely  public  charity.” 

The  total  estimated  value  of  these  classes  of  property  exempt  from  taxation  as  given  in  Table  IV.  1 
$300,479,621. 

In  addition  to  the  real  estate  actually  exempted  from  taxation  by  statute,  there  is  a very  large  amount  o 
property,  chiefly  personal,  that  is  exempt  from  all  taxations  by  reason  of  a failure  of  the  legislature  to  enact  law 
for  its  taxation,  while  there  are  larger  classes  of  property  that  are  taxed  by  the  state  and  not  by  county  or  loca 
bodies  and  vice  versa. 

Broadly  speaking  all  personal  property  is  exempt  from  taxation  except  moneyed  capital,  represented  b} 
stocks,  bonds,  etc.,  collateral  inheritances,  and  passenger  vehicles  for  hire,  which  are  taxed  by  the  State,  an 
horses,  mules  and  cattle  over  4 years  of  age,  and  in  some  cases  vehicles  and  dogs,  which  are  taxed  by  the  corn 
ties  and  local  authorities. 

Real  estate  is  exempt  from  all  State  taxes,  but  pays  county  and  local  taxes,  except  that  named  above  < 
being  exempt  under  Constitutional  provisions  and  laws  passed  in  accordance  with  the  same,  and  except  furthe 
the  real  estate  necessary  to  the  franchises  of  certain  corporations  which  are  exempt  from  local  taxation  by  reaso 
of  paying  State  taxes  on  their  stock,  etc. 

Corporations,  except  those  engaged  wholly  in  manufacturing,  that  do  not  enjoy  the  right  of  eminen 
domain,  usually  pay  taxes  as  corporations  to  the  State  and  pay  no  taxes  as  corporations  to  counties  or  loca 
bodies.  In  some  instances  no  tax  is  paid  on  real  estate,  while  in  others  the  counties  and  local  bodies  tax  th 
real  estate  of  corporations.  There  were  $1,416,329  of  taxes  Collected  in  1891  from  the  real  estate  of  railroad; 
and  other  corporations  by  these  local  bodies. 

Theoretically,  all  real  estate  is  taxed  except  that  of  public,  educational,  religious  and  benevolent  institutions 
and  no  personal  property  is  assessed  except  moneyed  capital,  collateral  inheritances,  vehicles  for  hire,  horses 
mules  and  cattl^over  4 years  of  age,  and  dogs. 

Should  tods  investigation  be  continued  and  a more  detailed  statement  be  desired  as  to  exemptions  of  cer 
tain  classes  of  property  for  certain  taxes,  it  can  be  secured. 


34 


